Presented below is the comparative balance sheet for Indigo Company. Indigo Company Comparative Balance Sheet As of December 31, 2021 and 2020 December 31 2021 2022 Assets Cash $178,600 $274,000 Accounts receivable (net) 220,900 155,100 Short-term investments 272,700 150,900 Inventories 1,062,500 985,400 Prepaid expenses 24,700 24,700 Plant & equipment 2,578,600 1,957,600 Accumulated depreciation (995,300) (748,600) $3,342,700 $2,799,100 Liabilities and Stockholders' Equity Accounts payable Accrued expenses Bonds payable Capital stock Retained earnings $50,100 169,000 448,900 2,095,300 579,400 $3,342,700 $74,600 199,400 189,100 1,785,200 550,800 $2,799,100 (a) Prepare a comparative balance sheet of Indigo 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%.) INDIGO COMPANY Comparative Balance Sheet and stockholders' equity. (Round percentages to 2 decimal places, e.g. 2.25%.) INDIGO COMPANY Comparative Balance Sheet December 31, 2021 and 2020 December 31 Assets 2021 2020 $178,600 % $274,000 220,900 % 155,100 Cash Accounts receivable (net) Short-term investments Inventories 272,700 % 150,900 1,062,500 % 985,400 g 24,700 % 24,700 2,578,600 % 1,957,600 Prepaid expenses Plant and equipment Accumulated depreciation Total (995,300) % (748,600) $3,342,700 % $2,799,100 % $74,600 % 199,400 Liabilities and Stockholders' Equity Accounts $50,100 payable Accrued 169,000 expenses Bonds 448,900 payable Capital stock 2,095,300 Retained 579,400 earnings Total $3,342,700 % 189,100 % 1,785,200 g % 550,800 % $2,799,100