Cash Accounts receivable Equipment, net Land Total assets Current Year $7,440 54,000 44,000 91,680 $197,120 Prior Year $8,000 18,000 40,000 66,000 $132,000 Required: Express the items in common-size percents. (Use cells A2 to C7 from the given information to complete this question.) Current Year Prior Year Cash Accounts receivable Equipment, net Land Total assets