Cash and accounts receivable for Adams Company are provided below:

	Current Year		Prior Year
Cash	$76,998		$62,600
Accounts receivable (net)	38,100		50,800

Based on this information, what is the amount and percentage of increase or decrease that would be shown with horizontal analysis? Enter a decrease using a minus sign before the amount and the percentage.

Account	Dollar Change	Percent Change	decrease or increase
Cash	$	%
Accounts Receivable	$	%

Cash and accounts receivable for Adams Company are provided below: Prior Current Year Year Cash $76,998 $62,600 Accounts receivable (net) 38,100 50,800 Based on this information, what is the amount and percentage of increase or decrease that would be shown with horizontal analysis? Enter a decrease using a minus sign before the amount and the percentage. Account Dollar Change Percent Change Cash % Accounts Receivable %