Presented below are the comparative balance sheets for Windsor Company. WINDSOR COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2021 AND 2020 December 31 2021 2022 Assets Cash $64,000 $42,000 Accounts receivable (net) 371,000 322,000 Short-term investments 423,000 251,000 Inventories 617,000 586,000 Prepaid expenses 20,000 20,000 Plant & equipment 2,780,000 2,556,000 Accumulated depreciation (1,179,000) (1,007,000) $3,096,000 $2,770,000 Liabilities and Stockholders Equity Accounts payable $186,000 $345,000 Accrued expenses 90,000 74,000 Bonds payable 597,000 480,000 Capital stock 1,760,000 1,548,000 Retained earnings 463,000 323,000 $3,096,000 $2,770,000 (a) Prepare a comparative balance sheet of Windsor Company showing the percent each item is of the total assets or total liabilities and stockholders equity. (Round percentages to 1 decimal place, e.g. 2.5%. Enter the negative percentages with either a negative sign, i.e. -25.2% or parenthesis, i.e. (25.2)%.) WINDSOR COMPANY Comparative Balance Sheet December 31, 2021 and 2020 December 31 Assets 2021 2020 Cash $64,000 enter percentages % $42,000 enter percentages % Accounts receivable (net) 371,000 enter percentages % 322,000 enter percentages % Short-term investments 423,000 enter percentages % 251,000 enter percentages % Inventories 617,000 enter percentages % 586,000 enter percentages % Prepaid expenses 20,000 enter percentages % 20,000 enter percentages % Plant and equipment 2,780,000 enter percentages % 2,556,000 enter percentages % Accumulated depreciation (1,179,000) enter percentages % (1,007,000) enter percentages % Total $3,096,000 enter total percentages % $2,770,000 enter total percentages % Liabilities and Stockholders Equity Accounts payable $186,000 enter percentages % $345,000 enter percentages % Accrued expenses 90,000 enter percentages % 74,000 enter percentages % Bonds payable 597,000 enter percentages % 480,000 enter percentages % Capital stock 1,760,000 enter percentages % 1,548,000 enter percentages % Retained earnings 463,000 enter percentages % 323,000 enter percentages % Total $3,096,000 enter total percentages % $2,770,000 enter total percentages