Calculate the Percent Increase or Decrease for Each of the Following

Calculate the percent increase or decrease for each of the following financial statement items:
$$\begin{array} { l | r | r } & { \text { Year 2 } } & \text { Year 1 } \\\hline \text { Cash } & \$ 37,500 & \$ 3 0 , 0 0 0 \\\hline \text { Accounts receivable } & 63,000 & 52,500 \\\hline \text { Inventory } & 67,500 & 90,000 \\\hline \text { Accounts payable } & 35,100 & 27,000 \\\hline \text { Sales } & 187,500 & 150,000 \\\hline \text { Equipment } & 165,000 & 125,000 \\& &\end{array}$$