The Cash and Accounts Receivable end-of-year balances for a company are provided below. Current Year Prior Year Cash $86,520 $72,100 Accounts receivable (net) 21,147 39,900 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