Presented below is the comparative balance sheet for Pina Company. Pina Company Comparative Balance Sheet As of December 31, 2021 and 2020 December 31 2021 2022 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 Accrued expenses Bonds payable Capital stock Retained earnings $49,500 170,500 454,200 2,094,200 585,200 $3,353,600 $75,500 199,600 191,900 1,776,600 530,500 $2,774,100 Prepare a comparative balance sheet of Pina 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 PINA COMPANY Comparative Balance Sheet December 31, 2021 and 2020 December 31 2021 $178,800 % $273,000 222,200 % 153,500 267,500 150,200 1,068,200 977,000 25,200 25,200 2,582,500 % 1,943,500 (990,800) % (748,300) $3,353,600 % $2,774,100 Total % Liabilities and Stockholders' Equity Accounts payable $49,500 Accrued expenses 170,500 Bonds payable 454,200 Capital stock 2,094,200 Retained earnings 585,200 $75,500 199,600 191,900 1,776,600 530,500 $2,774,100 % Total $3,353,600 %