Required information The following information applies to the questions displayed below) Current Year Prior Year Cash $ 11,700 $ 14,600 Accounts receivable 62,000 27,500 Equipment, net 60,000 53,000 Land 99,500 74,000 Total assets $ 233,200 $ 169, 100 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 Dollar Change Percent Change $ % Cash Accounts receivable Equipment, net Land Total assets Prior Year 11,7005 14,600 62,000 27.500 60,000 53,000 99,500 74,000 233.200 $ 169, 100 % 1 $ Express the items in common-size percents. (Round your percentage answers to one decimal place.) Current Year % Prior Year % % % Cash Accounts receivable Equipment, net Land Total assets % % 0.0% % % 0.0 %