Cash Accounts receivable Equipment, net Land Total assets Current Year Prior Year $ 10,400 $ 13,400 60,500 25,800 57,000 50,400 98,000 72,500 $ 225,900 $ 162,100 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. Percent change: = Horizontal Analysis - Calculation of Percent Change Numerator: Denominator: Current Year Prior Year Dollar Change Cash $ 10,400 $ 13,400 Accounts receivable 60,500 25,800 Equipment, net Land Total assets 57,000 50,400 98,000 72,500 $ 225,900 $ 162,100 Percent Change % % % % %