Presented below are comparative balance sheets for the Gilmour Company. GILMOUR COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2015 AND 2014 December 31 2015 2014 Assets Cash $180,700 $275,700 Accounts receivable (net) 219,900 154,300 Short-term investments 269,400 150,500 Inventories 1,060,600 980,100 Prepaid expenses 25,270 25,270 Plant & equipment 2,584,200 1,950,400 Accumulated depreciation (1,000,700) (750,300) $3,339,370 $2,785,970 Liabilities and Stockholders Equity Accounts payable $50,770 $74,020 Accrued expenses 170,100 199,500 Bonds payable 449,200 189,700 Capital stock 2,101,000 1,771,000 Retained earnings 568,300 551,750 $3,339,370 $2,785,970

Prepare a comparative balance sheet of Gilmour 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%. For accumulated depreciation, enter percentages using either a negative sign preceding the number e.g. -2.25% or parentheses e.g. (2.25)%.) GILMOUR COMPANY Comparative Balance Sheet December 31, 2015 and 2014 December 31 Assets 2015 2014 Cash $180,700 % $275,700 % Accounts receivable (net) 219,900 % 154,300 % Short-term investments 269,400 % 150,500 % Inventories 1,060,600 % 980,100 % Prepaid expenses 25,270 % 25,270 % Plant and equipment 2,584,200 % 1,950,400 % Accumulated depreciation (1,000,700 ) % (750,300 ) % Total $3,339,370 % $2,785,970 % Liabilities and Stockholders Equity Accounts payable $50,770 % $74,020 % Accrued expenses 170,100 % 199,500 % Bonds payable 449,200 % 189,700 % Capital stock 2,101,000 % 1,771,000 % Retained earnings 568,300 % 551,750 % Total $3,339,370 % $2,785,970 % Prepare a comparative balance sheet of Gilmour Company showing the dollar change and the percent change for each item. (Round percentages to 2 decimal places, e.g. 2.25%. If an amount reduces the account balance then enter with negative sign.) GILMOUR COMPANY Comparative Balance Sheet December 31, 2015 and 2014 December 31 Increase or (Decrease) Assets 2015 2014 $ Change % Change Cash $180,700 $275,700 $ Accounts receivable (net) 219,900 154,300 Investments 269,400 150,500 Inventories 1,060,600 980,100 Prepaid expenses 25,270 25,270 Plant and equipment 2,584,200 1,950,400 Accumulated depreciation (1,000,700 ) (750,300 ) Total $3,339,370 $2,785,970 $ Liabilities and Stockholders Equity Accounts payable $50,770 $74,020 $ Accrued expenses 170,100 199,500 Bonds payable 449,200 189,700 Capital stock 2,101,000 1,771,000 Retained earnings 568,300 551,750 Total $3,339,370 $2,785,970 $