Presented below is the comparative balance sheet for Ayayai Company. Ayayai Company Comparative Balance Sheet As of December 31, 2021 and 2020 December 31 2021 2022 Assets Cash $180,700 $275,600 220,200 155,600 268,600 150,800 1,058,500 978,000 Accounts receivable (net) Short-term investments Inventories Prepaid expenses Plant & equipment Accumulated depreciation 25,000 25,000 2,604,200 1,959,800 (1,009,100) (751,300) $3,348,100 $2,793,500 $49,500 $75,400 169,300 198,900 Liabilities and Stockholders' Equity Accounts payable Accrued expenses Bonds payable Capital stock Retained earnings 447,600 191,800 2,117,200 1,792,500 564,500 534,900 $3,348,100 $2,793,500 Prepare a comparative balance sheet of Ayayai Company showing the percent each item is of the total assets or total liabilities and stockholders' equity. (Round percentages to 2 decimal places, eg. 2.25%.) AYAYAI COMPANY Comparative Balance Sheet December 31, 2021 and 2020 December 31 Assets 2021 2020 Cash $180,700 %6 $275,600 % 155,600 %6 150.800 96 978,000 Accounts receivable (net) 220,200 Short-term investments 268,600 Inventories 1,058,500 Prepaid expenses 25,000 Plant and equipment 2,604,200 Accumulated depreciation (1,009,100) Total $3,348,100 %6 25,000 %6 1,959,800 %6 % (751,300) % $2,793,500 %6 96 $75,400 %6 %6 198,900 %6 Liabilities and Stockholders' Equity Accounts payable $49,500 Accrued expenses 169,300 Bonds payable 447,600 Capital stock 2,117,200 Retained earnings 564,500 Total $3,348,100 %6 191,800 %6 % 1,792,500 %6 534,900 %6 % $2,793,500 %6 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).) AYAYAI COMPANY Comparative Balance Sheet December 31, 2021 and 2020 December 31 Increase or (Decrease) Assets 2021 2020 $ Change % Change Cash $180,700 $275,600 Accounts receivable (net) 220.200 155,600 96 % 96 % Investments 268,600 150,800 Inventories 1,058,500 978,000 Prepaid expenses 25,000 25,000 Plant and equipment 2,604.200 1.959,800 Accumulated depreciation (1,009,100) (751,300) Total $3,348,100 $2,793,500 $ % Liabilities and Stockholders' Equity Accounts payable $49,500 $75,400 $ % Accrued expenses 169,300 198,900 % Bonds payable 447,600 191,800 % Capital stock 2,117,200 1,792,500 96 Retained earnings 564,500 534,900 % Total $3,348,100 $2,793,500 $ %