Presented below is the comparative balance sheet for Gilmour Company. Gilmour Company Comparative Balance Sheet As of December 31, 2021 and 2020 December 31 2021 2020 Assets Cash $180,000 $275,000 Accounts receivable (net) 220,000 155,000 Short-term investments 270,000 150,000 Inventories 1,060,000 980,000 Prepaid expenses 25,000 25,000 Plant & equipment 2,585,000 1,950,000 Accumulated depreciation (1,000,000) (750,000) $3,340,000 $2,785,000 Liabilities and Stockholders Equity Accounts payable $50,000 $75,000 Accrued expenses 170,000 200,000 Bonds payable 450,000 190,000 Capital stock 2,100,000 1,770,000 Retained earnings 570,000 550,000 $3,340,000 $2,785,000 Of what value is the additional information provided in the vertical analysis of Gilmour Company? GILMOUR COMPANY Comparative Balance Sheet December 31, 2021 and 2020 December 31 Assets 2021 2020 Cash $180,000 5.39 % $275,000 9.87 % Accounts receivable (net) 220,000 6.59 % 155,000 5.57 % Short-term investments. 270,000 8.08 % 150,000 5.39 % Inventories 1,060,000 31.74 % 980,000 35.18 % Prepaid expenses 25,000 0.75 % 25,000 0.90 % Plant and equipment 2,585,000 77.39 % 1,950,000 70.02 % Accumulated depreciation (1,000,000 ) (29.94 )% (750,000 ) (26.93 % Total $3,340,000 100.00 % $2,785,000 100.00 % Liabilities and Stockholders Equity Accounts payable $50,000 1.50 % $75,000 2.69 % Accrued expenses 170,000 5.09 % 200,000 7.18 % Bonds payable 450,000 13.47 % 190,000 6.82 % Capital stock 2,100,000 62.87 % 1,770,000 63.56 % Retained earnings 570,000 17.07 % 550,000 19.75 % Total $3,340,000 100.00 % $2,785,000 100.00 %