Use the Current Asset Section of the Balance Sheets of the El

Use the current asset section of the balance sheets of the El Paso Company as of January 31,2012 and 2011 presented below to answer the questions that follow
$\begin{array}{lrr}&2012&2011\\\text { Cash and cash equivalents } & \$ 75,000 & \$ 58,800 \\\text { Trade accounts receivable, net } & 157,500 & 193,200 \\\text { Inventory } & 208,200 & 253,400 \\\text { Other current assets } & 18,400 & 15,500 \\\quad \text { Total current assets } & \$ 459,100 & \$ 520,900 \\\text { Total assets } & \$ 2,650,000 & \$ 3,430,000\end{array}$

Required:
(a) In the spaces provided below, complete a Percentage Change analysis of the current asset section of E1 Paso Company's balance sheet for 2012, using the following format to provide your answers for the amount of dollar change and the amount of percentage change, rounding $" \%$ Change" to one decimal place, e.g., $8.3 \%$ .
$\underline{\text { Accounts }}$ $\underline { \text { \$Change } }$ $\underline{\% \text { Change }}$

(b) Provide a short evaluation of this analysis.
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