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

	Current Year		Prior Year
Cash	$45,424		$33,400
Accounts receivable (net)	47,190		71,500

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	Dollar Change		Percent Change
Cash	$fill in the blank 1		fill in the blank 2 %
Accounts Receivable	$fill in the blank 4		fill in the blank 5 %

increase,decrease