Presented below is the comparative balance sheet for Grouper Company. PLEASE SHOW WORK

Grouper Company Comparative Balance Sheet As of December 31, 2021 and 2020
		December 31
		2021			2022
Assets
Cash		$181,000			$272,500
Accounts receivable (net)		218,100			155,200
Short-term investments		271,100			149,100
Inventories		1,066,900			978,500
Prepaid expenses		24,800			24,800
Plant & equipment		2,604,700			1,948,400
Accumulated depreciation		(1,003,600)			(743,000)
		$3,363,000			$2,785,500
Liabilities and Stockholders Equity
Accounts payable		$49,800			$74,700
Accrued expenses		168,900			200,700
Bonds payable		452,100			189,100
Capital stock		2,108,600			1,782,200
Retained earnings		583,600			538,800
		$3,363,000			$2,785,500

Prepare a comparative balance sheet of Grouper 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).)

GROUPER COMPANY Comparative Balance Sheet December 31, 2021 and 2020
		December 31						Increase or (Decrease)
Assets		2021			2020			$ Change		% Change
Cash		$181,000			$272,500			$enter a dollar amount		enter percentages	%
Accounts receivable (net)		218,100			155,200			enter a dollar amount		enter percentages	%
Investments		271,100			149,100			enter a dollar amount		enter percentages	%
Inventories		1,066,900			978,500			enter a dollar amount		enter percentages	%
Prepaid expenses		24,800			24,800			enter a dollar amount		enter percentages	%
Plant and equipment		2,604,700			1,948,400			enter a dollar amount		enter percentages	%
Accumulated depreciation		(1,003,600	)		(743,000	)		enter a dollar amount		enter percentages	%
Total		$3,363,000			$2,785,500			$enter a dollar amount		enter percentages	%
Liabilities and Stockholders Equity
Accounts payable		$49,800			$74,700			$enter a dollar amount		enter percentages	%
Accrued expenses		168,900			200,700			enter a dollar amount		enter percentages	%
Bonds payable		452,100			189,100			enter a dollar amount		enter percentages	%
Capital stock		2,108,600			1,782,200			enter a dollar amount		enter percentages	%
Retained earnings		583,600			538,800			enter a dollar amount		enter percentages	%
Total		$3,363,000			$2,785,500			$enter a dollar amount		enter percentages	%