Compute the annual dollar changes and percent changes for each of the following items. Note: Decreases should be entered with a minus sign. Current Year Cash $ 7,620 Prior Year $ 8,360 Accounts 55,350 18,900 receivable Equipment, net 45,800 41,350 Land 92,760 66,450 $ Total assets 201,530 135,060 Horizontal Analysis - Calculation of Percent Change Choose Numerator: Choose Denominator: Percent change= Prior Percent Current Year Dollar Change Year Change Cash $ 7,620 $8,360 % Accounts 55,350 18,900 % receivable Equipment, net 45,800 41,350 % Land 92,760 66,450 % $ Total assets $ 201,530 % 135,060