Prepare a comparative balance sheet of Ayayai Company showing the percent each item is of the total assets or total liabilities and stockholders' equity. (Round percentages to 2 decimal places, e.g. 2.25%.) AYAYAI COMPANY Comparative Balance Sheet December 31, 2021 and 2020 December 31 2021 Assets 2020 Cash $181.100 5.4 % $272,600 9.82 % 219,700 6.55 % 154,500 5.57 % Accounts receivable (net) Short-term investments 270,300 8.06 % 148,700 5.36 % Inventories 1,068,900 31.87 % 989,600 35.67 % Prepaid expenses 24,700 .74 % 24,700 .89 % 2,579,900 76.91 % 1,939,200 69.89 % Plant and equipment Accumulated depreciation (990,200) -29.52 % (754,600) -27.2 % Total $3,354,400 100 % $2,774,700 100 % Liabilities and Stockholders' Equity Accounts payable $50,500 1.51 % $74,500 2.68 % Liabilities and Stockholders' Equity Accounts payable $50,500 1.51 % $74,500 2.68 % Accrued expenses 171,500 5.11 % 198,400 7.15 % Bonds payable 453,600 13.52 % 191,000 6.88 % Capital stock 2,120,800 63.22 % 1,777,500 64.06 % Retained earnings 558,000 16.63 % 533,300 19.22 % Total $3,354,400 100 % $2,774,700 100 % Prepare a comparative balance sheet of Ayayai Company showing the dollar change and the percent change for each item. (If there is a decrease from 2020 to 2021, then enter the amounts and percentages with either a negative sign, i.e. -92,000, -25.25 or parenthesis, i.e. (92,000), (25.25).) AYAYAI COMPANY Comparative Balance Sheet December 31, 2021 and 2020 December 31 Increase or (Decrease) % Change Assets 2021 2020 $ Change Cash $181,100 $272,600 $ % Accounts receivable (net) 219,700 154,500 % Investments 270,300 148,700 % Inventories 1,068,900 989,600 % 24,700 24,700 % Prepaid expenses Plant and equipment Accumulated depreciation 2,579,900 1,939,200 % (990,200) (754,600 % Total $3,354,400 $2,774,700 $ % $74,500 $ % Liabilities and Stockholders' Equity Accounts $50,500 payable Accrued 171,500 expenses 198,400 % Bonds payable 453,600 191,000 % Capital stock 2,120,800 1,777,500 % Retained earnings 558,000 533,300 % Total $3,354,400 $2,774,700 %