Presented below is the comparative balance sheet for Cullumber Company. Cullumber Company Comparative Balance Sheet As of December 31, 2021 and 2020 December 31 2021 2022 Assets Cash $178,300 $276,000 Accounts receivable (net) 219,900 154,300 Short-term investments 269,400 149,700 Inventories 1,069,600 982,200 Prepaid expenses 24,900 24,900 Plant & equipment 2,604,600 1,968,800 Accumulated depreciation (990,000) (752,100) $3,376,700 $2,803,800 Liabilities and Stockholders' Equity Accounts payable Accrued expenses Bonds payable Capital stock Retained earnings $49,900 170,100 446,600 2,109,800 600,300 $3,376,700 $74,700 198,600 188,900 1,777,900 563,700 $2,803,800 Prepare a comparative balance sheet of Cullumber 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%.) 2020 Assets Cash Accounts receivable (net) Short-term investments Inventories Prepaid expenses Plant and equipment Accumulated depreciation Total CULLUMBER COMPANY Comparative Balance Sheet December 31, 2021 and 2020 December 31 2021 $178,300 % $276,000 219,900 % 154,300 269,400 149,700 1,069,600 982,200 24,900 24,900 2,604,600 % 1,968,800 (990,000) % (752,100) $3,376,700 $2,803,800 Liabilities and Stockholders' Equity Accounts payable $49,900 Accrued expenses 170,100 Bonds payable 446,600 Capital stock 2,109,800 Retained earnings 600,300 Total $3,376,700 $74,700 198,600 188,900 1,777,900 563,700 $2,803,800 % Prepare a comparative balance sheet of Cullumber Company showing the dollar 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).) Assets Cash Accounts receivable (net) Investments Inventories Prepaid expenses Plant and equipment Accumulated depreciation Total CULLUMBER COMPANY Comparative Balance Sheet December 31, 2021 and 2020 December 31 Increase or (Decrease) 2021 2020 $ Change % Change $178,300 $276,000 $ 219,900 154,300 269,400 149,700 1,069,600 982,200 24,900 24,900 2,604,600 1,968,800 (990,000) (752,100) $3,376,700 $2,803,800 $ Liabilities and Stockholders' Equity Accounts payable $49,900 Accrued expenses 170,100 Bonds payable 446,600 Capital stock 2,109,800 Retained earnings 600,300 Total $3,376,700 $74,700 198,600 188,900 1,777,900 563,700 $2,803,800 $