Presented below is the comparative balance sheet for Marin Company. Marin Company Comparative Balance Sheet As of December 31 December 31 2026 2025 Assets Cash $178,800 $273,000 Accounts receivable (net) 222,200 153,500 Short-term investments 267,500 150,200 Inventories 1,068,200 977,000 Prepaid expenses 25,200 25,200 Plant & equipment 2,582,500 1,943,500 Accumulated depreciation (990,800) (748,300) $3,353,600 $2,774,100 Liabilities and Stockholders' Equity Accounts payable $49,500 $75,500 Accrued expenses 170,500 199,600 Bonds payable 454,200 191,900 Common stock 2,094,200 1,776,600 Retained earnings 585,200 530,500 $3,353,600 $2,774,100 Prepare a comparative balance sheet of Marin 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%.) MARIN COMPANY Comparative Balance Sheet December 31, 2026 and 2025 December 31 2025 Assets 2026 Cash $178,800 % $273,000 Accounts receivable 222,200 % 153,500 (net) Short-term investments 267,500 % 150,200 Inventories 1,068,200 % 977,000 Prepaid expenses 25,200 % 25,200 Plant and equipment 2,582,500 % 1,943,500 Accumulated (990,800) % (748,300) depreciation Total % do do do do do do $3,353,600 % $2,774,100 % Liabilities and Stockholders' Equity Accounts payable $49,500 % $75,500 % Accrued expenses 170,500 % 199,600 % Bonds payable 454,200 % 191,900 % Common stock 2,094,200 % 1,776,600 % Retained earnings 585,200 % 530,500 % Total $3,353,600 % $2,774,100 %