2013	2012
Accounts Receivable	45,000	32,000
Merchandise Inventory	9,000	11,000
Total Assets	375,000	340,000
Net Sales	330,000	260,000
Cost of Goods Sold	145,000	185,000

Venus Clothing Company specializes in selling apparel for special occasions. In 2012 and 2013, Venus' account balances were as follows: (in above table)

QUESTIONS TO BE ANSWERED (PLEASE EXPLAIN -show work- AND GIVE ANY CALCULATIONS)

1. CALCULATE THE CHANGE IN EACH OF THE VENUS' ACCOUNTS FROM 2012 TO 2013

2. INDICATE WHAT HAPPENED FROM 2012 TO 2013 TO ACCOUNTS RECEIVABLE AND MERCHANDISE INVENTORY AS A PERCENTAGE OF TOTAL ASSETS. INDICATE WHAT HAPPENED FROM 2012 TO 2013 TO COST OF GOODS SOLD AS A PERCENTAGE OF NET SALES.