Use the following Information for the Quick Studles below. (Algo) [The following information applies to the questions displayed below.] Cash Accounts receivable Equipment, net Land Total assets Current Year $ 9,500 Prior Year $ 12,200 59,000 24,000 54,000 48,000 96,500 71,000 $ 219,000 $ 155,200 QS 13-5 (Algo) Horizontal analysis LO P1 Compute the annual dollar changes and percent changes for each of the following items. (Decreases should be entered with a minus sign. Round your percentage answers to one decimal place.) Percent change Cash Accounts receivable Equipment, net Land Total assets Horizontal Analysis - Calculation of Percent Change Numerator: Denominator: Current Year Prior Year Dollar Change S 9,500 $ 12,200 59,000 24,000 54,000 48,000 96,500 71,000 S 219,000 $156.200 Percent Change % % % % %