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 Equipment, net 53,000 47,200 Land 96,000 70,500 Total assets $ 216,900 $ 152,900 Denominator: Compute the annual dollar changes and percent changes for each of the following items. Note: 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: Current Year Prior Year Dollar Change Cash $ 9,400 $ 11,800 Accounts receivable 58,500 23,400 Equipment, net 53,000 47,200 Land Total assets 96,000 70,500 $ 216,900 $ 152,900 Percent Change % di di % % % % do do do