Express the items in common-size percents. \begin{tabular}{lrr} & Current Year & Prior Year \\ Cash & $12,190 & $12,750 \\ Accounts receivable & 63,500 & 23,700 \\ Equipment, net & 53,500 & 55,200 \\ Land & 120,560 & 85,000 \\ Total assets & $249,750 & $176,650 \\ \hline \end{tabular} \begin{tabular}{|l|c|l|l|l|} \hline & \multicolumn{2}{c|}{ Current Year } & \multicolumn{2}{c|}{ Prior Year } \\ \hline Cash & & % & & % \\ \hline Accounts receivable & & % & & % \\ \hline Equipment, net & & % & & % \\ \hline Land & & % & & % \\ \hline Total assets & & % & & % \\ \hline \end{tabular}