Presented below is the comparative balance sheet for Gilmour Company.

                     

Instructions
(Round to two decimal places.)
  (a) Prepare a comparative balance sheet of Gilmour Company showing the percent each item is of the total assets or total liabilities and stockholders’ equity.
  (b) Prepare a comparative balance sheet of Gilmour Company showing the dollar change and the percent change for each item.
  (c) Of what value is the additional information provided in part (a)?
  (d) Of what value is the additional information provided in part (b)?