The Cash and Accounts Receivable end-of-year balances for a company are provided below. Current Year Prior Year Cash $38,400 $32,000 Accounts receivable (net) 37,962 66,600 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. Account Dollar Change Percent Change Cash Accounts Receivables increase, decrease