Required information [The following information applies to the questions displayed below] Current Year Prior Year Cash $11,500 $14,200 Accounts receivable Land Equipment, net Total assets 61,500 59,000 27,000 $2,000 99,000 $231,000 73,500 $166,700 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 minus base year amount Current Year Base year amount Prior Year Dollar Change Percent Change Cash S 11,500 $ 14,200 Accounts receivable 61,500 27,000 Equipment, net 59,000 52.000 Land Total assets 99,000 73.500 $ 231,000 $166,700