(b) Prepare a comparative balance sheet of Oriole Company showing the dollar change and the percent change for each item. (If there is a decrease from 2020 to 2021, then enter the amounts and percentages with either a negative sign, i.e. -92,000, -25.25 or parenthesis, i.e. (92,000), (25.25).) ORIOLE COMPANY Comparative Balance Sheet December 31, 2021 and 2020 December 31 Increase or (Decrease) Assets 2021 2020 $ Change % Change Cash $180,100 $277,000 $ % Accounts receivable (net) 221,800 155,500 % Investments 270,000 151,500 % Inventories 1,070,000 974,800 % Prepaid expenses 25,200 25,200 % Plant and equipment 2,577,000 1,967,200 % Accumulated depreciation (1,007,100) (753,900) % Total $3,337,000 $2,797,300 % Liabilities and Stockholders' Equity Accounts payable $49,500 $74,400 $ % Accrued expenses 169,900 200,200 % Bonds payable 453,000 189,200 % Capital stock 2,100,400 1,784,900 % Retained earnings 564,200 548,600 % Total $3,337,000 $2,797,300 $ %