Current Year	Prior Year
Cash	$ 9,500	$ 12,200
Accounts receivable	59,000	24,000
Equipment, net	54,000	48,000
Land	96,500	71,000
Total assets	$ 219,000	$ 155,200

Express the items in common-size percents

	current year	Prior Year
Cash	%	%
Accounts Receivable	%	%
Equipment, net	%	%
Land	%	%