$($b$).$

Prepare a comparative balance sheet of Pronghorn Company showing the dollar change and the percent change for each item. If

there is a decrease from $2025$ to $2026,$ then enter the amounts and percentages with either a negative sign, i$.$e$.-92,000,-25\mathrm{.}25$ or

parenthesis, i$.$e$.(92,000),(25\mathrm{.}25).$ Round percentages to $2$ decimal places, e$.$g$.2\mathrm{.}25\%.)$