Cash Accounts receivable Equipment, net Land Total assets Current Year $ 8,200 55,500 47,000 93,000 $ 203,700 Prior Year $ 9,200 19,800 42,400 67,500 $ 138,900 Express the items in common-size percents. (Round your percentage answers to one decimal place.) Current Year % Prior Year % % % Cash Accounts receivable Equipment, net Land Total assets % % % % % %