Express the items in common-size percents. Cash Accounts receivable Equipment, net Land Total assets Current Year Prior Year $ 7,440 $ 8,000 I 54,000 18,000 44,000 40,000 91,680 66,000 $197, 120 $132,000 Prior Year Cash Accounts receivable Equipment, net Land Current Year (7.0)% % % % (7.0) % elele % % 0.0 % S Total assets