Compute the annual dollar changes and percent changes for each of the following items. Note: Decreases should be entered with a minus sign. Cash Accounts receivable. Equipment, net Land Total assets Current Year $ 7,800 Prior Year $ 8,720 56,700 19,800 47,600 42,700 93,840 66,900 $ 205,940 $ 138,120 Horizontal Analysis-Calculation of Percent Change Choose Numerator: Percent change Current year minus base year Choose Denominator: Base year amount Current Year Prior Year Dollar Change Percent Change Cash $ 7,800 $ 8,720 $ (920) (12.0) % Accounts receivable 56,700 19,800 36,900 65.1 % Equipment, net Land Total assets 47,600 42,700 4,900 % 93,840 66,900 26,940 % $ 205,940 $ 138,120 $ 67,820 %