Cash Accounts receivable Equipment, net Land Total assets Current Year $ 10,200 60,000 Prior Year $13,000 25,2001 56,000 49,600 97,500 72,000 $ 223,700 $ 159,800 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 $ 10,200 $ 13,000 Accounts receivable 60,000 25,200 Equipment, not 56,000 49,600 Land Total assets: 97,500 72,000 $ 223,700 $ 159,800|