3. The comparative balance sheet for Golden Company appears below: Golden Company Comparative Balance Sheet December 31, 2021 and 2020 December 31, 2021 December 31, 2020 Assets Cash Accounts Receivable Inventory Plant Assets (net) Total Assets $49,600 74,400 148,800 347,200 $620,000 $34,200 85,500 125,400 324,900 $570,000 Liabilities and Stockholders' Equity Accounts Payable $117,800 Bonds Payable 130,200 Common Stock 266,600 Retained Earnings 105,400 Total Liabilities and Stockholders' Equity $620,000 $ 51,300 159,600 279,300 79,800 $570,000 Required: Express the balance sheet for both years in common-size percentages