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 $ 11,700 $ 14,600 Accounts receivable 62,000 27,500 Equipment, net 60,000 53,000 Land Total assets 99,500 74,000 $ 233,200 $ 169,100| Percent Chang Cash Accounts receivable Equipment, net Land Total assets Current Year $ 11,700 62,000 60,000 99,500 $ 233,200 Prior Year $ 14,600 27,500 53,000 74,000 $ 169,100