2 1 Part 1 of 2 Required information [The following information applies to the questions displayed below.] Current Year Prior Year Cash $ 11,000 $ 13,800 Accounts receivable Equipment, net Total assets 61,000 58,000 26,400 51,200 98,500 73,000 $ 228,500 $ 164,400 points Land eBook Print Compute the annual dollar changes and percent changes for each of the following items. (Decreases should be entered with a minus sign. Round your percentage answers to one decimal place.) Denominator: Horizontal Analysis - Calculation of Percent Change Numerator: References Percent change Current year amount Base year amount Current Year Prior Year Dollar Change Cash $ Accounts receivable Equipment, net Land 11,000 $ 13,800 61,000 26,400 58,000 51,200 98,500 73,000 Total assets 228,500 $164,400 Percent Change % % % % %