please answer both parts to this question

Required information (The following information applies to the questions displayed below] Cash Current Year Prior Year $10,000 $ 12,600 59,500 Accounts receivable Equipment, net Land 55,000 24,600 48,800 71,500 97,000 Total assets. $ 221,500 $157,500 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: Denominator: Percent change Current Year Prior Year Percent Change Cash $ 10,000 $ 12,600 Accounts receivable 59,500 24,600 Equipment, net 55,000 48,800 Land 97,000 71,500 Total assets S 221,500 $ 157,500 Dollar Change % % % % ! Required information [The following information applies to the questions displayed below.] Current Year Prior Year Cash $ 10,000 $ 12,600 Accounts receivable 59,500 24,600 55,000 48,800 Equipment, net Land 97,000 71,500 Total assets $ 221,500 $ 157,500 Express the items in common-size percents. (Round your percentage answe Current Year Prior Year Cash % Accounts receivable % Equipment, net % Land % Total assets % % do do do d % % % %