Presented below are comparative statements of financial position for Nash LTD. Nash Ltd. Comparative Statements of Financial Position As of December 31, 2022 and 2021 December 31 2022 2021 Assets Fixed assets $2,585,300 1,943,900 (1,004,300) (749,000) Accumulated depreciation Prepaid expenses 24.800 24,800 1,055,100 970,300 Inventories Accounts receivable (net) Short-term investments 220,200 155,800 267,500 148.900 Cash 180.100 274.700 $3,328,700 2.769,400 Equity and Liabilities Share capital-ordinary Retained earnings $2,108,000 $1,768,300 554.000 537,600 Bonds payable 445,900 189.200 Accrued expenses 171,200 199,000 Accounts payable 49,600 75,300 3,328,700 2,769,400 Prepare a comparative statement of financial position of Nash Ltd. showing the Turkish lira 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). Round percentages to 2 decimal places, e.g. 2.25%.) NASH LTD Comparative Statement of Financial Position December 31, 2022 and 2021 December 31 Increase or (Decrease) Assets 2022 2021 $ Change % Change Fixed assets $2,585,300 $1.943.900 % Accumulated depreciation (1,004,300) (749.000) % Prepaid expenses 24.800 24,800 % Inventories 1,055,100 970,300 % Accounts receivable (net) 220,200 155,800 % Short-term investments 267,500 148.900 % Cash 180,100 274,700 Total 3,328.700 2,769,400 Equity and Liabilities Share capital -ordinary $2,108.000 $1,768,300 % Retained earnings 554.000 537,600 % Bonds payable 445,900 189.200 % Accrued expenses 171,200 199,000 % Accounts payable 49,600 75,300 % Total $3,328.700 $2,769.400 5 %