98,500 73,000 $ 228,500 $ 164,400 hanges and percent changes for each of the following items. entered with a minus sign. Round your percentage answers to one decimal place. Answer is complete and correct. Horizontal Analysis Calculation of Percent Change Numerator: Denominator: int year amount minus base year amount Base year amount Prior Current Year Dollar Change Percent Change Year 11,000 $ 13,800 $ (2,800) (20.3) % 61,000 26,400 34,600 131.0 % 58,000 51,200 6,800 13.3 % 98,500 73,000 25,500 34.9 % 228,500 $ 164,400 $ 64,100 39.0 % Required information [The following information applies to the questions displayed below.) Cash Current Year $ 11,000 Prior Year $ 13,800 Accounts receivable 61,000 26,400 Equipment, net Land Total assets 58,000 51,200 98,500 73,000 $ 228,500 $ 164,400 Express the items in common-size percents. Note: Round your percentage answers to one decimal place. Current Year Prior Year Cash % % Accounts receivable % % Equipment, net % % Land % % Total assets 0.0 % 0.0 %