please explain the ROUND formula on Excel and how i can use the function to solve this vertical comparative balance sheet.

The comparative balance sheets of Company follow. Express the balance sheets in common-size percents. Each formula must include the ROUND function, rounding all percents to 2 decimal places (XXX.XX%). Cash Accounts receivable, net Merchandise inventory Plant assets, net Total assets Tinza Qayyum Company Comparative Balance Sheets For Years Ended December 31, 2025-2021 2025 2024 2023 $28,000 $32,000 $35,000 62,000 70,000 77,000 186,000 210,000 231,000 233,000 263,000 289,000 $509,000 $575,000 $632,000 2022 $30,000 66,000 198,000 248,000 $542,000 2021 $26,000 57,000 171,000 214,000 $468,000 Current liabilities Long-term liabilities Common stock Retained earnings Total liabilities and equity $68,000 54,000 76,000 311,000 $509.000 $77,000 62,000 87,000 349,000 $575,000 $85,000 68,000 95,000 384,000 $632,000 $73,000 58,000 81,000 330,000 $542,000 $63,000 50,000 70,000 285,000 $468,000 2025 2024 2023 2022 2021 Cash Accounts receivable, net Merchandise inventory Plant assets, net Total assets Current liabilities Long-term liabilities Common stock Retained earnings Total liabilities and equity