Calculate the Percentages of Increase and Decrease for the Following

Essay

Calculate the percentages of increase and decrease for the following items (round to nearest percentage):
$\begin{array}{|l|r|r|}\hline & \mathbf{2 0 2 1} & \mathbf{2 0 2 0} \\\hline \text { Cash } & \$ 80,000 & \$ 90,000 \\\hline \text { Accounts Receivable } & 156,000 & 85,000 \\\hline \text { Merchandise inventory } & 435,000 & 375,000 \\\hline \text { Equipment } & 1,420,500 & 1,450,000 \\\hline \text { Bonds payable } & 410,000 & 520,000 \\\hline \text { Retained earnings } & 295,000 & 285,000\\\hline\end{array}$