The Cash and Accounts Receivable end-of-year balances for a company are provided below. Cash Accounts receivable (net) Prior Current Year Year $86,320 $66,400 16,775 27,500 Based on this information, what is the amount and percentage of increase or decrease that would be shown with horizontal analysis? Enter a decrease using a minus sign before the amount and the percentage. Account Cash Accounts Receivable increase,decrease Dollar Change Percent Change % %