Presented below is the comparative balance sheet for Coronado Company. Coronado Company Comparative Balance Sheet As of December 31 December 31 2026 2025 Assets Cash $181,800 $277,500 Accounts receivable (net) 219,300 156,400 Short-term investments 267,800 149,100 Inventories 1,067,900 971,700 Prepaid expenses Plant & equipment Accumulated depreciation 24,900 24,900 2,571,400 1,962,400 (1,001,800) (746,800) $3,331,300 $2,795,200 Liabilities and Stockholders' Equity Accounts payable $49,500 $74,800 Accrued expenses 170,000 198,300 Bonds payable 447,200 190,700 Common stock 2,117,900 1,792,000 Retained earnings 546,700 539,400 $3,331,300 $2,795,200 CORONADO COMPANY Comparative Balance Sheet December 31, 2026 and 2025 Assets Cash $181,800 Accounts receivable 219,300 (net) Short-term investments Inventories 2026 December 31 2025 5.46 % $277,500 9.93 % 6.58 % 156,400 5.60 % 267,800 8.04 % 149,100 5.33 % 1,067,900 32.06 % 971,700 34.76 % Prepaid expenses 24,900 .75 % 24,900 .89 % Plant and equipment 2,571,400 77.19 % 1,962,400 70.21 % Accumulated (1,001,800) -30.07 % (746,800) -26.72 % depreciation Total $3,331,300 100.00 % $2,795,200 100.00 % Liabilities and Stockholders' Equity Accounts payable $49,500 149 % $74,800 2.68 % Accrued expenses 170,000 5.10 % 198,300 7.09 % Bonds payable 447,200 13.42 % 190,700 6.82 % Common stock 2,117,900 63.58 % 1,792,000 64.11 % Retained earnings 546,700 16.41 % 539,400 19.30 % Total $3,331,300 100.00 % $2,795,200 100.00 % Prepare a comparative balance sheet of Coronado Company showing the dollar change and the percent change for each item. (If there is a decrease from 2025 to 2026, 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%) CORONADO COMPANY Comparative Balance Sheet December 31, 2026 and 2025 December 31 Increase or (Decrease) Assets 2026 2025 $ Change % Change Cash $181,800 $277,500 $ % Accounts receivable (net) 219,300 156,400 % Investments 267,800 149,100 96 Inventories 1,067,900 971,700 % Prepaid expenses 24,900 24,900 % Plant and equipment 2,571,400 1,962,400 Accumulated depreciation (1,001,800) (746,800) Total $3,331,300 $2,795,200 $ Liabilities and Stockholders' Equity Accounts payable $49,500 $74,800 $ % Accrued expenses 170,000 198,300 % Bonds payable 447,200 190,700 % Common stock 2,117,900 1,792,000 % Retained earnings 546,700 539,400 % Total $3,331,300 $2,795,200 $ %