A1 Accessibility tab summary: Transactions are presented in cells A2 to C. A statement of requirement is presented in rows 9 to 12 and a table for student preparation is presented in row. All 100 D G H M N 0 1 0 2 Current Year Prior Year 3 Cash $7,440 $8,000 4 Accounts receivable 54,000 18,000 5 Equipment, net 44.000 40,000 6 land 91.680 66,000 7 Total assets $197.120 $132.000 9 Required 10 Express the items in common se percent 11 12 (Use cells A2 to C7 from the given information to complete this question 13 14 Current Prior Year 15 Cash 16 Accounts receivable 17 Fuipment, net 11 and 19 Total arts 20 21 27