The Cash and Accounts Receivable end-of-year balances for a company are provided below. Prior Current Year Year Cash $65,142 $51,700 Accounts receivable (net) 50,292 76,200 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 increase decrease