Lanni Products is a start-up computer software development firm. It currently owns computer equipment worth $33,000 and has cash on hand of $14,000 contributed by Lanni's owners. Lanni takes out a bank loan. It receives $44,000 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. Cash Computers Total Assets Liabilities & Shareholders' Equity Bank loan Shareholders' equity Total *-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 b-1. Prepare the balance sheet after Lanni spends the $58,000 to develop its software product. Software product Computers Total Assets Liabilities & Shareholders' Equity Bank loan Shareholders' equity Total b-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 c-1. Lanni sells the software product to Microsoft, which will market it to the public under the Microsoft name. Lanni accepts payment in the form of 1,900 shares for $75 per share. Prepare the balance sheet after Lanni accepts the payment of shares from Microsoft. Microsoft shares Assets Computers Liabilities & Shareholders' Equity Bank loan Shareholders' equity c-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