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Cash and Accounts Receivable for Ashfall Co ​
Based on This Information, What Is the Amount and \begin{array}{lrr}

Question 135

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Cash and accounts receivable for Ashfall Co. are provided below:  Current Year  Prior Year  Cash $62,400$58,000 Accounts receivable (net) 42,00050,000\begin{array}{lrr} & \text { Current Year } & \text { Prior Year } \\\text { Cash } & \$ 62,400 & \$ 58,000 \\\text { Accounts receivable (net) } & 42,000 & 50,000\end{array}
Based on this information, what is the amount and percentage of increase or decrease that would be shown on a balance sheet with horizontal analysis? Round percentages to one decimal place.

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