Presented below is the comparative balance sheet for Vaughn Company. VAUGHN COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2018 AND 2017 December 31 2018 2017 Assets Cash $179,200 $273.600 Accounts receivable (net) 221,500 154,100 Short-term investments 268,400 149,000 Inventories 1,066,500 984,100 Prepaid expenses 25,200 25,200 Plant & equipment 2,566,600 1,936,400 Accumulated depreciation (997,500) $3,329,900 (755,700) $2,766,700 Liabilities and Stockholders' Equity Accounts payable $49,600 $75,600 Accrued expenses 198.000 170,500 450,100 Bonds payable 189,200 Capital stock 2,115,400 1,770,500 Retained earnings 544,300 $3,329,900 533,400 $2,766,700 Prepare a comparative balance sheet of Vaughn Company showing the dollar change and the percent change for each item. (If there is a decrease from 2017 to 2018, 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)) VAUGHN COMPANY Comparative Balance Sheet December 31, 2018 and 2017 December 31 Increase or (Decrease) Assets 2018 2017 $ Change % Change Cash $179,200 $273,600 $ Accounts receivable (net) 221,500 154,100 Investments 268,400 149,000 Inventories 1,066,500 984.100 Prepaid expenses 25,200 25,200 Plant and equipment 2,566,600 1,936,400 Accumulated depreciation (997,500 ) (755,700 ) Total $3,329,900 $2,766,700 $ Liabilities and Stockholders' Equity Accounts payable $49,600 900 $75,600 $ Accrued expenses 170,500 198,000 Bonds payable 450,100 189.200 Capital stock 2,115,400 1,770,500 Retained earnings 544,300 533.400 Total $3,329,900 $2,766,700 $