(b) Prepare a comparative balance sheet of Riverbed 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, -25.25 or parenthesis, i.e. (92,000), (25.25). Round percentages to 2 decimal places, e.g. 2.25%.) RIVERBED COMPANY Comparative Balance Sheet December 31, 2026 and 2025 Cash December 31 Assets 2026 2025 $181,100 $272,600 $ Accounts receivable (net) 219,700 154,500 Investments 270,300 148,700 Increase or (Decrease) $ Change % Change % % % Inventories 1,068,900 989,600 % Prepaid expenses 24,700 24,700 % Plant and equipment 2,579,900 1,939,200 % Accumulated (990,200) (754,600) % depreciation Total $3,354,400 $2,774,700 $ % Liabilities and Stockholders' Equity $50,500 $74,500 $ % Accounts payable Accrued expenses 171,500 198,400 Bonds payable 453,600 191,000 Common stock 2,120,800 1,777,500 Retained earnings 558,000 533,300 Total eTextbook and Media % % % % $3,354,400 $2,774,700 $ %