The Cash and Accounts Receivable end-of-year balances for a company are provided below: Cash Accounts receivable (net) Current Year Prior Year $71,676 $54,300 51,173 70,100 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.. Cash Accounts Receivable Amount Percentage % %