Prepare a comparative balance sheet of Bridgeport 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 percentoges with either a negative sign, i$.$e $-92\mathrm{.}000,-25\mathrm{.}25$ or

parenthesis, i$.$e$.(92,000),(25\mathrm{.}25)J$Presented below is the comparative balance sheet for Bridgeport Company.

Bridgeport Company

Comparative Balance Sheet

As of December $31,2021$ and $2020$

December $31$

$2021,2022$

$\backslash$table$[[$Assets$],[$Cash$,$$$178,600,$$$273,300],[$Accounts receivable $($net$),220,800,155,900],[$Short$-$term investments,$268,700,150,300],[$Inventories$,1,054,000,974,000],[$Prepaid expenses,$24,900,24,900],[$Plant & equipment,$2,568,500,1,965,700],[$Accumulated depreciation,$(1,001,500),(743,400)],[$$$3,314,000,$$$2,800,700]]$

Liabilities and Stockholders' Equity.

$\backslash$table$[[$Accounts payable,$$49,900,$$$74,800],[$Accrued expenses,$170,900,201,900],[$Bonds payable,$445,600,189,700],[$Capital stock,$2,087,800,1,793,800],[$Retained earnings,$559,800,540,500],[,$$$3,314,000,$$$2,800,700]]$