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Use the following information for the Quick Studies below. $($Algo$)$

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$[$The following information applies to the questions displayed below.$]$

Current Year Prior Year

Cash $ $11,500$ $ $14,200$

Accounts receivable $61,50027,000$

Equipment, net $59,00052,000$

Land $99,00073,500$

Total assets $ $231,000$ $ $166,700$

QS $17-5($Algo$)$ Horizontal analysis LO P$1$

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.