The cash and Accounts Receivable end-of-year balances for a company are provided below. Current Year Prior Year Cash $67,536 $50,400 Accounts receivable (net) 38,475 51,300 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 9 Cash % Accounts Receivable increase, decrease