Cash Accounts receivable Equipment, net Land Total assets Current Year $ 11,500 61,500 Prior Year $ 14,200 27,000 59,000 52,000 99,000 73,500 $ 231,000 $ 166,700 Compute the annual dollar changes and percent changes for each of the following items. Note: 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 = I Current Year Prior Year Dollar Change Cash $ 11,500 $ 14,200 Accounts receivable 61,500 27,000 Equipment, net Land Total assets 59,000 52,000 99,000 73,500 $ SA 231,000 $ 166,700