Lanni Products is a start-up computer software development firm. It currently owns computer equipment worth $20,000 and has cash on hand of $29,000 contributed by Lanni's owners. Lanni takes out a bank loan. It receives $31,000 in cash and signs a note promising to pay back the loan over 3 years. a-1. Prepare the balance sheet just after it gets the bank loan Assets Liabilities & Shareholders' Equity $ 31,000 60,000 $ 91,000 Cash $ 60,000 Bank loan 20,000 Shareholders' equity $ 80,000 Total Computers Total a-2. What is the ratio of real assets to total assets? (Round your answer to 2 decimal places.) Ratio of real assets to total assets 025 b-1. Prepare the balance sheet after Lanni spends the $60,000 to develop its software product