Required information [The following information applies to the questions displayed below] Cash Accounts receivable Equipment, net Land Total assets Current Year $7,000 Prior Year 54,500 45,000 $ 0,400 18,600 40,800 92,000 $ 199,300 66,500 $134,300 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 amount Current Year Prior Year Current year amount minus base year amount Dollar Change Percent Change Cash S 7,800 $ 8,400 $ (600) Accounts receivable 54,500 18,600 35,900 Equipment, net Land Total assets 45,000 40,800 4.2001 Nh 92,000 66,500 25.500 S 199,300 $134.300 S 65,000 Th