Calculate the percent increase or decrease for each of the financial statement items:

Year 2 Year 1

Cash................................................... $ 37,500$ 30,000

Accounts Receivable............................... 63,00052,500

Inventory............................................. 67,50090,000

Accounts Payable.................................... 35,10027,000

Sales................................................... 187,500 150,000

Equipment............................................ 165,000125,000