The Cash and Accounts Receivable end-of-year balances for a company are provided below. Cash Accounts receivable (net) Prior Current Year Year $39,750 23,205 $31,800 35,700 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 % %