Lanni Products is a start-up computer software development firm. It currenty owns computer equipment worth $3 . - . - Lanni takes out a bank loan. It receives $50,000 in cash and signs a note promising to pay back the loan o Lanni uses the cash from the bank plus $20,000 of its own funds to finance the development of new financi Lanni sells the software product to Microsoft, which will market it to the public under the Microsoft name. La Lanni sells the shares of stock for $25 per share and uses part of the proceeds to pay off the bank loan. a-1. Prepare its balance sheet just after it gets the bank loan. Liabilities & Shareholders Equity Assets Cash Computers Total $ 70,000 30,000 $ 100,000 Bank loan Shareholders' equity Total S 50,000 50,000 S 100,000 a-2. What is the ato of real assets to tota assets? (Round your answer to 1 decimal place.) Ratio of real to total assets b-1. Prepare the balance sheet after Lanni spends the $70.000 to develop ts software product, with the software v Liabilities & Shareholders' Equity Assets Software product Computers Total Bank loan Shareholderst equity Total