The Cash and Accounts Receivable end-of-year balances for a company are provided below. Prior Current Year Year Cash $80,325 $59,500 Accounts receivable (net) 39,788 68,600 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. Dollar Change Account Percent Change Cash Accounts Receivable increase,decrease