Perform a Horizontal Analysis for the Balance Sheet Entry "Cash

Perform a horizontal analysis for the balance sheet entry "Cash" given below. (Round to the nearest tenth) $$\begin{array} { l l l l } \hline \text { Assets } & \mathbf { 2 0 1 2 } & \mathbf { 2 0 1 1 } & \begin{array} { l } \text { Increase/Decrease } \\\text { Amount Percent }\end{array} \\\hline \text { Current Assets } & & \\\text { Cash } & \$ 38,100 & \$ 50,700 \\\text { Accounts Receivables } & 31,500 & 26,800 \\\text { Merchandise Inventory } & 24,500 & 15,700 \\\text { Supplies } & 2,000 & 2,400 \\\text { Total Current Assets } & 96,100 & 95,600 \\\text { Property, Plant, and Equipment } & & \\\text { Machinery and Equipment } & 18,000 & 14,800 \\\text { Total Assets } & \$ 114,100 & \$ 110,400 \\\hline\end{array}$$