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Cash and Accounts Receivable for Adams Company Are Provided Below

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Cash and accounts receivable for Adams Company are provided below:  Current Year  Prior Year  Cash $70,000$50,000 Accounts receivable (net) 70,40080,000\begin{array} { l r r } & \text { Current Year } & \text { Prior Year } \\\text { Cash } & \$ 70,000 & \$ 50,000 \\\text { Accounts receivable (net) } & 70,400 & 80,000\end{array}
What is the amount and percentage of increase or decrease that would be shown with horizontal analysis?

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