Presented below is the comparative balance sheet for Sarasota Company.

Sarasota Company Comparative Balance Sheet As of December 31, 2021 and 2020
		December 31
		2021			2022
Assets
Cash		$ 178,600			$ 272,400
Accounts receivable (net)		220,000			155,600
Short-term investments		270,600			151,200
Inventories		1,065,700			975,000
Prepaid expenses		24,800			24,800
Plant & equipment		2,595,500			1,967,700
Accumulated depreciation		( 1,007,600)			( 747,300)
		$ 3,347,600			$ 2,799,400
Liabilities and Stockholders Equity
Accounts payable		$ 50,400			$ 74,900
Accrued expenses		169,600			198,100
Bonds payable		449,800			189,900
Capital stock		2,118,000			1,793,000
Retained earnings		559,800			543,500
		$ 3,347,600			$ 2,799,400

(b)

Prepare a comparative balance sheet of Sarasota 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).)

SARASOTA COMPANY Comparative Balance Sheet December 31, 2021 and 2020
		December 31						Increase or (Decrease)
Assets		2021			2020			$ Change		% Change
Cash		$ 178,600			$ 272,400			$ enter a dollar amount		enter percentages	%
Accounts receivable (net)		220,000			155,600			enter a dollar amount		enter percentages	%
Investments		270,600			151,200			enter a dollar amount		enter percentages	%
Inventories		1,065,700			975,000			enter a dollar amount		enter percentages	%
Prepaid expenses		24,800			24,800			enter a dollar amount		enter percentages	%
Plant and equipment		2,595,500			1,967,700			enter a dollar amount		enter percentages	%
Accumulated depreciation		( 1,007,600	)		( 747,300	)		enter a dollar amount		enter percentages	%
Total		$ 3,347,600			$ 2,799,400			$ enter a dollar amount		enter percentages	%
Liabilities and Stockholders Equity
Accounts payable		$ 50,400			$ 74,900			$ enter a dollar amount		enter percentages	%
Accrued expenses		169,600			198,100			enter a dollar amount		enter percentages	%
Bonds payable		449,800			189,900			enter a dollar amount		enter percentages	%
Capital stock		2,118,000			1,793,000			enter a dollar amount		enter percentages	%
Retained earnings		559,800			543,500			enter a dollar amount		enter percentages	%
Total		$ 3,347,600			$ 2,799,400			$ enter a dollar amount		enter percentages	%