Current Year	Prior Year
Cash	$ 10,400	$ 13,400
Accounts receivable	60,500	25,800
Equipment, net	57,000	50,400
Land	98,000	72,500
Total assets	$ 225,900	$ 162,100

Express the items in common-size percents.

Use the following information for the Quick Studies below. (Algo) [The following information applies to the questions displayed below.] QS 13-6 (Algo) Vertical analysis LO P2 Express the items in common-size percents. Note: Round your percentage answers to one decimal place