of 2 Required information Use the following information for the Quick Studies below. (Algo) (The following information applies to the questions displayed below) Book D Current Year Prior Year Cash $8,000 $8,800 Accounts receivable. 55,000 19,200 Equipment, net 46,000 41,600 92,500 $201,500 67,000 $136,600 Land Total assets QS 17-5 (Algo) Horizontal analysis LO P1 Compute the annual dollar changes and percent changes for each of the following items. (Decreases should be entered with a minus sign. Round your percentage answers to one decimal place.) Horizontal Analysis Calculation of Percent Change Numerator Denominator Percent change Current Year Prior Year Dollar Change Percent Change Cash $ 8,000 $ Accounts receivable 55,000 8,800 $ 19,200 (800) 35,800 Equipment, net Land Total assets 46.000 41,000 4,400 92,500 67,000 25,500 $ 201,500 $136,600 s 64,900