Prepare a comparative balance sheet of Headland 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%.)

HEADLAND COMPANY Comparative Balance Sheet December 31, 2021 and 2020
		December 31
Assets		2021						2020
Cash		$178,200			enter percentages rounded to 2 decimal places	%		$275,600			enter percentages rounded to 2 decimal places	%
Accounts receivable (net)		219,200			enter percentages rounded to 2 decimal places	%		156,500			enter percentages rounded to 2 decimal places	%
Short-term investments		272,400			enter percentages rounded to 2 decimal places	%		149,600			enter percentages rounded to 2 decimal places	%
Inventories		1,070,300			enter percentages rounded to 2 decimal places	%		984,000			enter percentages rounded to 2 decimal places	%
Prepaid expenses		24,900			enter percentages rounded to 2 decimal places	%		24,900			enter percentages rounded to 2 decimal places	%
Plant and equipment		2,602,300			enter percentages rounded to 2 decimal places	%		1,938,700			enter percentages rounded to 2 decimal places	%
Accumulated depreciation		(997,800	)		enter percentages rounded to 2 decimal places	%		(749,600	)		enter percentages rounded to 2 decimal places	%
Total		$3,369,500			enter percentages rounded to 2 decimal places	%		$2,779,700			enter percentages rounded to 2 decimal places	%
Liabilities and Stockholders Equity
Accounts payable		$50,500			enter percentages rounded to 2 decimal places	%		$74,300			enter percentages rounded to 2 decimal places	%
Accrued expenses		169,000			enter percentages rounded to 2 decimal places	%		199,600			enter percentages rounded to 2 decimal places	%
Bonds payable		446,600			enter percentages rounded to 2 decimal places	%		189,100			enter percentages rounded to 2 decimal places	%
Capital stock		2,117,100			enter percentages rounded to 2 decimal places	%		1,782,700			enter percentages rounded to 2 decimal places	%
Retained earnings		586,300			enter percentages rounded to 2 decimal places	%		534,000			enter percentages rounded to 2 decimal places	%
Total		$3,369,500			enter percentages rounded to 2 decimal places	%		$2,779,700			enter percentages rounded to 2 decimal places	%

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Prepare a comparative balance sheet of Headland 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).)

HEADLAND COMPANY Comparative Balance Sheet December 31, 2021 and 2020
		December 31						Increase or (Decrease)
Assets		2021			2020			$ Change		% Change
Cash		$178,200			$275,600			$enter a dollar amount		enter percentages	%
Accounts receivable (net)		219,200			156,500			enter a dollar amount		enter percentages	%
Investments		272,400			149,600			enter a dollar amount		enter percentages	%
Inventories		1,070,300			984,000			enter a dollar amount		enter percentages	%
Prepaid expenses		24,900			24,900			enter a dollar amount		enter percentages	%
Plant and equipment		2,602,300			1,938,700			enter a dollar amount		enter percentages	%
Accumulated depreciation		(997,800	)		(749,600	)		enter a dollar amount		enter percentages	%
Total		$3,369,500			$2,779,700			$enter a dollar amount		enter percentages	%
Liabilities and Stockholders Equity
Accounts payable		$50,500			$74,300			$enter a dollar amount		enter percentages	%
Accrued expenses		169,000			199,600			enter a dollar amount		enter percentages	%
Bonds payable		446,600			189,100			enter a dollar amount		enter percentages	%
Capital stock		2,117,100			1,782,700			enter a dollar amount		enter percentages	%
Retained earnings		586,300			534,000			enter a dollar amount		enter percentages	%
Total		$3,369,500			$2,779,700			$enter a dollar amount		enter percentages	%