please help me solve. and if you know how to type the function in properly PLEASE share

\begin{tabular}{|rrr|} \hline & Current Year & \multicolumn{1}{c|}{ Prior Year } \\ \hline Cash & $7,440 & $8,000 \\ \hline Accounts receivable & 54,000 & 18,000 \\ \hline Equipment, net & 44,000 & 40,000 \\ Land & 91,680 & 66,000 \\ \hline Total assets & $197,120 & $132,000 \\ \hline \hline \end{tabular} Required: Express the items in common-size percents. Round to 1 decimal place. \begin{tabular}{lll} \hline & Current Year & Prior Year \\ \hline Cash & & \\ \hline Accounts receivable & & \\ \hline Equipment, net & 0.0% & 0.0% \\ \hline Land & & \\ \hline Total assets & & \\ \hline \end{tabular} Formula must include the ROUND function, rounding to 1 decimal place, and an absolute cell reference X$X