I need help finding out percent change

Required Information [The following information applies to the questions displayed below.] Current Year Prior Year cash $ 8,400 $ 9,606 Accounts receivable 56, 800 20, 400 Equipment, net 48, 800 43, 200 Land 93, 500 68, 906 Total assets $ 205,906 $ 141, 206 Compute the annual dollar changes and percent changes for each of the following Items. (Decreases should be entered with a minus sign. Round your percentage answers to one decimal place.) Horizontal Analysis - Calculation of Percent Change Numerator: 1 Denominator: Percent change = Current year amount minus base year amount Base year amount Current Year Prior Year Dollar Change Percent Change Cash S 8,400 5 9,600 S (1,200) Accounts receivable 56,000 20,400 35,600 Equipment, net 48,000 43,200 4,800 Land 93,500 68,000 25,500 Total assets S 205,900 S 141,200 $ 64,700