The Cash and Accounts Receivable end-of-year balances for a company are provided below.

Current Year Prior Year

Cash $44,756 $33,400

Accounts receivable (net) 42,920 58,000

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 Dollar Change Percent Change

Cash $_________ ________%

Accounts Receivable $_________ ________%

increase,decrease