?Kaynak Manufacturing and Trading Corp. Comparative Balance Sheets

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$\backslash$table$[[$Balance Sheet Items,DECEMBER $31$ST$,$Increase $($ ?or Decrease$],[2020,2021,,],[$ASSETS$,$TRL$,$TRL$,$TRL$,\%],[$Current Assets$],[$Cash & Cash Equivalents,$1\mathrm{.}550,1\mathrm{.}900,,],[$Securities$,1\mathrm{.}800,2\mathrm{.}100,,],[$Accounts Receivable,$62\mathrm{.}000,96\mathrm{.}700,,],[$Other Receivables,$610,720,,],[$Inventories$,88\mathrm{.}500,102\mathrm{.}300,,],[$Other Current Assets,$14\mathrm{.}300,23\mathrm{.}700,,],[$CURRENT ASSETS TOTAL,$168\mathrm{.}760,227\mathrm{.}420,,],[$Fixed Assets Total,$495\mathrm{.}000,733\mathrm{.}000,,],[$TOTATLASSETS$,663\mathrm{.}760,960\mathrm{.}420,,],[,,,,],[$SOURCES$],[$Short Term Liabilities$],[$Financial Debts,$34\mathrm{.}200,18\mathrm{.}200,,],[$Trade Payables,$53\mathrm{.}000,72\mathrm{.}000,,],[$OtherPayables$,18\mathrm{.}500,15\mathrm{.}100,,],[$Advances Received,$17\mathrm{.}300,11\mathrm{.}000,,],[$DebtAllowances$,5\mathrm{.}900,4\mathrm{.}300,,],[$SHORT TERM LIABILITIES TOTAL,$128\mathrm{.}900,120\mathrm{.}600,,],[$LONG TERM LIABILITIES,$303\mathrm{.}600,520\mathrm{.}820,,],[$TOTAL LIABILITIES,$432\mathrm{.}500,641\mathrm{.}420,,],[$Shareholders$\text{'}$ ?Equity$],[$Paid in Capital,$130\mathrm{.}000,150\mathrm{.}000,,],[$Capital Reserves,$25\mathrm{.}000,27\mathrm{.}340,,],[$Profit Reserves,$42\mathrm{.}110,37\mathrm{.}110,,],[$Net Profit for the Period,$34\mathrm{.}150,104\mathrm{.}550,,],[$TOTAL SHAREHOLDERS' EQUITY,$231\mathrm{.}260,319\mathrm{.}000,,],[$TOTAL SOURCES,$663\mathrm{.}760,960\mathrm{.}420,,]]$

Requirement: Calculate the increase or decrease of Kaynak AS Balance Sheets as $(\%)$

Percentages and analyze using Comparative Percentages Technic.