The Cash and Accounts Receivable end-of-year balances for a company are provided below. Prior Current Year Year Cash $69,426 $55,100 Accounts receivable (net) 19,550 39,100 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. Account Dollar Change Percent Change Cash % Accounts Receivable % increase, decrease