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

	2015		2014
Cash	$90,804		$65,800
Accounts receivable (net)	$44,896		$73,600

Based on this information, what is the amount and percentage of increase or decrease that would be shown in a balance sheet with horizontal analysis? Enter a decrease using a minus sign before the amount and the percentage.

	Amount		Percentage
Cash	$		%
Accounts Receivable	$		%