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

Current Year

Prior Year

Cash

$79,722

$61,800

Accounts receivable (net)

25,050

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

50,100