Comparative information taken from Blue Spruce Corporation's financial statements is shown below:

$2024$

$2023$

$($a$)$

Cash

$$143,000$

$$235,000$

$($b$)$

Accounts receivable

$328,000$

$539,000$

$($c$)$

Inventory

$436,500$

$328,000$

$($d$)$

Notes receivable

Using horizontal analysis, calculate the percentage change from $2023$ to $2024.($Round answers to $1$ decimal place, e$.$g$.$

$15\mathrm{.}2\%.)$

$62,800$

$0$

$($a$)$

$($b$)$

$($c$)$

$\%$

$\%$

$\%$