Required information [The following information applies to the questions displayed below) Cash Current Year 59,400 Prior Year $ 11,800 Accounts receivable 58,500 23,400 Land Equipment, net Total assets 53,000 96,000 $216,900 47,200 70,500 $ 152,900 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.) Percent change Horizontal Analysis-Calculation of Percent Change Numerator: Denominator Current Year Prior Year Dollar Change Cash $ 9,400 $ Accounts receivable 58,500 11,800 23,400 Equipment, net Land Total assets 53,000 47,200 96,000 70,500 $ 216,900 $ 152,900 Percent Change % % Required information [The following information applies to the questions displayed below.] Current Year Prior Year Cash $ 9,400 $ 11,800 Accounts receivable. 58,500 23,400 Land Equipment, net Total assets 53,000 47,200 96,000 $216,900 70,500 $ 152,900 Express the items in common-size percents. (Round your percentage answers to one decimal place.) Cash Accounts receivable Equipment, net Land Total assets Current Year Prior Year % % % % % % % % % %