Required information [The following information applies to the questions displayed below.] Cash Accounts receivable Equipment, net Land Total assets Current Year $ 12,500 63,500 63,000 100,000 $ 239,000 Prior Year $ 15,800 29, 300 55,200 75,500 $ 175,800 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 = 1 Current Year Prior Year Dollar Change Percent Change % Cash $ $ 15,800 12,500 63,500 Accounts receivable 29,300 % 63,000 55,200 % Equipment, net Land 100,000 75,500 % Total assets $ 239,000 $ 175,800 % Required information (The following information applies to the questions displayed below.) Cash Accounts receivable Equipment, net Land Total assets Current Year $ 12,500 63,500 63,000 100,000 $ 239,000 Prior Year $ 15,800 29, 300 55,200 75,500 $ 175,800 Express the items in common-size percents. (Round your percentage answers to one decimal place.) Current Year Prior Year Cash % % % % Accounts receivable Equipment, net Land % % % 0.0 % % 0.0 % Total assets