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Cash and Accounts Receivable for Ashfall Co Based on This Information,what Is the Amount and Percentage of

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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 net42,00050,000\begin{array}{lrr}& \underline {\text { Current Year }}& \underline {\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?

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