Presented below are comparative balance sheets for the Gilmour Company.

GILMOUR COMPANY
Comparative Balance Sheet
As of December 31, 2013 and 2012
		December 31
		2013	2012
	Assets
	Cash	$179,700	$275,800
	Accounts receivable (net)	221,000	154,100
	Short-term investments	270,000	149,400
	Inventories	1,060,000	980,600
	Prepaid expense	25,910	25,910
	Fixed assets	2,586,000	1,951,000
	Accumulated depreciation	(1,001,000)	(749,600)
		$3,341,610	$2,787,210
	Liabilities and Stockholders' Equity
	Accounts payable	$50,020	$76,300
	Accrued expenses	170,700	200,300
	Bonds payable	449,900	189,500
	Capital stock	2,099,000	1,771,000
	Retained earnings	571,990	550,110
		$3,341,610	$2,787,210

a) Complete the comparative balance sheet of Gilmour Company showing the percent each item is of the total assets or total liabilities and stockholders' equity

b) Complete the comparative balance sheet of Gilmour Company showing the dollar change and the percent change for each item.