Grouper Company Comparative Balance Sheet As of December 31, 2021 and 2020
		December 31
		2021			2022
Assets
Cash		$181,000			$272,500
Accounts receivable (net)		218,100			155,200
Short-term investments		271,100			149,100
Inventories		1,066,900			978,500
Prepaid expenses		24,800			24,800
Plant & equipment		2,604,700			1,948,400
Accumulated depreciation		(1,003,600)			(743,000)
		$3,363,000			$2,785,500
Liabilities and Stockholders Equity
Accounts payable		$49,800			$74,700
Accrued expenses		168,900			200,700
Bonds payable		452,100			189,100
Capital stock		2,108,600			1,782,200
Retained earnings		583,600			538,800
		$3,363,000			$2,785,500

Prepare a comparative balance sheet of Grouper Company showing the percent each item is of the total assets or total liabilities and stockholders equity. (Round percentages to 2 decimal places, e.g. 2.25%.)

GROUPER COMPANY Comparative Balance Sheet December 31, 2021 and 2020
		December 31
Assets		2021						2020
Cash		$181,000			enter percentages rounded to 2 decimal places	%		$272,500			enter percentages rounded to 2 decimal places	%
Accounts receivable (net)		218,100			enter percentages rounded to 2 decimal places	%		155,200			enter percentages rounded to 2 decimal places	%
Short-term investments		271,100			enter percentages rounded to 2 decimal places	%		149,100			enter percentages rounded to 2 decimal places	%
Inventories		1,066,900			enter percentages rounded to 2 decimal places	%		978,500			enter percentages rounded to 2 decimal places	%
Prepaid expenses		24,800			enter percentages rounded to 2 decimal places	%		24,800			enter percentages rounded to 2 decimal places	%
Plant and equipment		2,604,700			enter percentages rounded to 2 decimal places	%		1,948,400			enter percentages rounded to 2 decimal places	%
Accumulated depreciation		(1,003,600	)		enter percentages rounded to 2 decimal places	%		(743,000	)		enter percentages rounded to 2 decimal places	%
Total		$3,363,000			enter percentages rounded to 2 decimal places	%		$2,785,500			enter percentages rounded to 2 decimal places	%
Liabilities and Stockholders Equity
Accounts payable		$49,800			enter percentages rounded to 2 decimal places	%		$74,700			enter percentages rounded to 2 decimal places	%
Accrued expenses		168,900			enter percentages rounded to 2 decimal places	%		200,700			enter percentages rounded to 2 decimal places	%
Bonds payable		452,100			enter percentages rounded to 2 decimal places	%		189,100			enter percentages rounded to 2 decimal places	%
Capital stock		2,108,600			enter percentages rounded to 2 decimal places	%		1,782,200			enter percentages rounded to 2 decimal places	%
Retained earnings		583,600			enter percentages rounded to 2 decimal places	%		538,800			enter percentages rounded to 2 decimal places	%
Total		$3,363,000			enter percentages rounded to 2 decimal places	%		$2,785,500			enter percentages rounded to 2 decimal places	%