Required information [The following information applies to the questions displayed below] Cash Accounts receivable Equipment, net Land Total assets Current Year Prior Year $ 12,700 $ 16,200 64,000 29,900 64,000 100,500 56,000 76,000 $ 241,200 $178,100 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.) Percent change Cash Accounts receivable Equipment, net Land Total assets $ Horizontal Analysis-Calculation of Percent Change Numerator: Denominator: Current Year Prior Year Dollar Change 12,700 $ 16,200. 64,000 29.900 64,000 56,000 100,500 76,000 241,200 $178,100) Percent Change 9.1 % 16.8 % 31.7 % 42.7 % 100.0%