Use the following information for the Quick Studies below. (Algo) Skip to question [The following information applies to the questions displayed below.] Current Year Prior Year Cash $ 11,500 $ 14,200 Accounts receivable 61,500 27,000 Equipment, net 59,000 52,000 Land 99,000 73,500 Total assets $ 231,000 $ 166,700 QS 13-6 (Algo) Vertical analysis LO P2 Express the items in common-size percents