[The following information applies to the questions displayed below.] Current Year Prior Year Cash $ 12, 700 $ 16, 200 Accounts receivable 64, 900 29,900 Equipment, net 64, 060 56, 000 Land 100, 500 76, 090 Total assets $ 241, 200 $ 178, 100 ompute the annual dollar changes and percent changes for each of the following items. (Decreases should be entered with a minus ign. Round your percentage answers to one decimal place.) O Horizontal Analysis - Calculation of Percent Change Numerator: Denominator: Percent change Current Year Prior Year Dollar Change Percent Change Cash 12,700 $ 16,200 % Accounts receivable 64,000 29,900 Equipment, net 64,000 56,000 Land 100,500 76,000 Total assets 241,200 $ 178,100