42 Current Year Prior Year Cash $ 8,000 $8,800 Accounts receivable Equipment, net 55,000 19,200 46,000 41,600 Land Total assets 92,500 67,000 $ 201,500 $136,600 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.) Horizontal Analysis-Calculation of Percent Change Numerator: Denominator: Percent change Current Year Prior Year Dollar Change Cash S 8,000 $ 8,800 Accounts receivable 55,000 19,200 Equipment, net 46,000 41,600 92,500 67,000 Land Total assets 201,500 $136,600 $ Perce