2.Biven Corporation's balance sheet and income statement appear below: Increase BALANCE SHEETS (Decrease) 2006 2005 Amount Percent ASSETS Cash & equivalents $35,000 $30,000 Accounta receivable 54,000 49,000 Inventory 67,000 58,000 Plant & equipment 580,000 530,000 Accumulated depreciation (316,000) (313,000) Total Assets $420,000 $354,000 LIABILITIES & EQUITIES Accounts payable $51,000 $57,000 Wages payable 26,000 24,000 Taxes payable 11,000 10,000 Bonds payable 77,000 90,000 Deferred taxes 25,000 24,000 Total liabilities 190,000 205,000 Common stock 33,000 30,000 Retained earnings 197,000 119,000 Total equities 230,000 149,000 Total liabilities & equities $420,000 $354,000 INCOME STATEMENTS 2006 2005 Sales $620,000 $520,000 Cost of goods sold 381,000 300,000 Gross margin 239,000 220,000 Selling & Admin expense 103,000 99,000 Net operating income 136,000 121,000 Gain on sale of plant & equipment 20,000 - Income before tax 156,000 121,000 Income tax 47,000 36,000 Net income $109,000 $85,000 Cash dividends were $31,000. The company sold equipment for $20,000. The equipment had originally cost $14,000 and was fully depreciated. Required: Fill in the Amounts and Percent of change in the balance sheet and income statements