Presented below is the comparative balance sheet for Riverbed Company. \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{RiverbedCompanyComparativeBalanceSheetAsofDecember31} \\ \hline & \multicolumn{2}{|c|}{ December 31} \\ \hline & 2026 & 2025 \\ \hline \multicolumn{3}{|l|}{Assets} \\ \hline Cash & $181,100 & $272,600 \\ \hline Accounts receivable (net) & 219,700 & 154,500 \\ \hline Short-term investments & 270,300 & 148,700 \\ \hline Inventories & 1,068,900 & 989,600 \\ \hline Prepaid expenses & 24,700 & 24,700 \\ \hline Plant \& equipment & 2,579,900 & 1,939,200 \\ \hline \multirow[t]{2}{*}{ Accumulated depreciation } & (990,200) & (754,600) \\ \hline & $3,354,400 & $2,774,700 \\ \hline \multicolumn{3}{|c|}{ Liabilities and Stockholders' Equity } \\ \hline Accounts payable & $50,500 & $74,500 \\ \hline Accrued expenses & 171,500 & 198,400 \\ \hline Bonds payable & 453,600 & 191,000 \\ \hline Common stock & 2,120,800 & 1,777,500 \\ \hline \multirow[t]{2}{*}{ Retained earnings } & 558,000 & 533,300 \\ \hline & $3,354,400 & $2,774,700 \\ \hline \end{tabular} (a) Prepare a comparative balance sheet of Riverbed 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\%.) \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|c|}{RIVERBEDCOMPANYComparativeBalanceSheetDecember31,2026and2025} \\ \hline \multirow[b]{2}{*}{ Assets } & \multicolumn{6}{|c|}{ December 31} \\ \hline & \multicolumn{3}{|c|}{2026} & \multicolumn{3}{|c|}{2025} \\ \hline Cash & $181,100 & & % & $272,600 & & % \\ \hline Accountsreceivable(net) & 219,700 & & % & 154,500 & & % \\ \hline Short-terminvestments & 270,300 & & % & 148,700 & & % \\ \hline Inventories & 1,068,900 & & % & 989,600 & & % \\ \hline Prepaid expenses & 24,700 & & % & 24,700 & & % \\ \hline Plant and equipment & 2,579,900 & & % & 1,939,200 & & % \\ \hline Accumulateddepreciation & (990,200) & & % & (754,600) & & % \\ \hline Total & $3,354,400 & & % & $2,774,700 & & % \\ \hline \multicolumn{7}{|c|}{ Liabilities and Stockholders' Equity } \\ \hline Accounts payable & $50,500 & & % & $74,500 & & % \\ \hline Accrued expenses & 171,500 & & % & 198,400 & & % \\ \hline Bonds payable & 453,600 & & % & 191,000 & & % \\ \hline Common stock & 2,120,800 & & % & 1,777,500 & & % \\ \hline Retained earnings & 558,000 & & % & 533,300 & & % \\ \hline Total & $3,354,400 & & % & $2,774,700 & & % \\ \hline \end{tabular}