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\begin{tabular}{|l|l|r|r|} \hline \multicolumn{1}{|c|}{ A } & \multicolumn{2}{c|}{ B } & \multicolumn{1}{c|}{C} \\ \hline 1 & & & \\ \hline 2 & & Current Year & Prior Year \\ \hline 3 & Cash & $7,440 & $8,000 \\ \hline 4 & Accounts receivable & 54,000 & 18,000 \\ \hline 5 & Equipment, net & 44,000 & 40,000 \\ \hline 6 & Land & 91,680 & 66,000 \\ \hline 7 & Total assets & $197,120 & $132,000 \\ \hline \end{tabular} Required: Express the items in common-size percents. (Use cells A2 to C7 from the given information to complete this question.) \begin{tabular}{|l|l|} \hline Cash & Current Year Prior Year \\ \hline Accounts receivable \\ Equipment, net \\ Land \\ Total assets \\ \hline \end{tabular}