Compute the annual dollar changes and percent changes for each of the following items. (Decreases should be entered with a minus sign.) 0.5 points Cash Accounts receivable Equipment, net Land Current Year $ 7,440 54,000 44,000 91,680 $197,120 Prior Year $ 8,000 18,000 40,000 66,000 $ 132,000 Total assets eBook Print Horizontal Analysis - Calculation of Percent Change Choose Numerator: Choose Denominator: / Percent change = References Current Year Prior Year Dollar Change Percent Change Cash $ 7,440 $ 8,000 % Accounts receivable 54,000 % 18,000 40,000 44,000 Equipment, net Land Total assets 91,680 66,000 197,120 $ 132,000 % % % $