Presented below is the comparative balance sheet for Windsor Company.

Windsor Company Comparative Balance Sheet As of December 31, 2021 and 2020
		December 31
		2021			2022
Assets
Cash		$178,300			$276,000
Accounts receivable (net)		219,900			154,300
Short-term investments		269,400			149,700
Inventories		1,069,600			982,200
Prepaid expenses		24,900			24,900
Plant & equipment		2,604,600			1,968,800
Accumulated depreciation		(990,000)			(752,100)
		$3,376,700			$2,803,800
Liabilities and Stockholders Equity
Accounts payable		$49,900			$74,700
Accrued expenses		170,100			198,600
Bonds payable		446,600			188,900
Capital stock		2,109,800			1,777,900
Retained earnings		600,300			563,700
		$3,376,700			$2,803,800

Prepare a comparative balance sheet of Windsor 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%.)

WINDSOR COMPANY Comparative Balance Sheet December 31, 2021 and 2020
		December 31
Assets		2021						2020
Cash		$178,300				%		$276,000				%
Accounts receivable (net)		219,900				%		154,300				%
Short-term investments		269,400				%		149,700				%
Inventories		1,069,600				%		982,200				%
Prepaid expenses		24,900				%		24,900				%
Plant and equipment		2,604,600				%		1,968,800				%
Accumulated depreciation		(990,000	)			%		(752,100	)			%
Total		$3,376,700				%		$2,803,800			enter percentages rounded to 2 decimal places	%
Liabilities and Stockholders Equity
Accounts payable		$49,900				%		$74,700				%
Accrued expenses		170,100				%		198,600				%
Bonds payable		446,600				%		188,900				%
Capital stock		2,109,800				%		1,777,900				%
Retained earnings		600,300				%		563,700				%
Total		$3,376,700			enter percentages rounded to 2 decimal places	%		$2,803,800				%

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Prepare a comparative balance sheet of Windsor 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).)

WINDSOR COMPANY Comparative Balance Sheet December 31, 2021 and 2020
		December 31						Increase or (Decrease)
Assets		2021			2020			$ Change		% Change
Cash		$178,300			$276,000						%
Accounts receivable (net)		219,900			154,300						%
Investments		269,400			149,700						%
Inventories		1,069,600			982,200						%
Prepaid expenses		24,900			24,900						%
Plant and equipment		2,604,600			1,968,800						%
Accumulated depreciation		(990,000	)		(752,100	)					%
Total		$3,376,700			$2,803,800					enter percentages	%
Liabilities and Stockholders Equity
Accounts payable		$49,900			$74,700						%
Accrued expenses		170,100			198,600						%
Bonds payable		446,600			188,900						%
Capital stock		2,109,800			1,777,900						%
Retained earnings		600,300			563,700						%
Total		$3,376,700			$2,803,800					enter percentages	%