Question 7 1 pts Use the following comparative balance sheets to answer Questions 7 - 8 that follow. Sameera's Accounting Services Comparative Balance Sheets As at 30/06/2021 As at 30/06/2020 124,536 82,145 173,692 (21,200) 96,411 (5,200) Current assets Cash Accounts receivable (gross) Allowance for bad debts Net accounts receivable Inventory Supplies Prepaid rent Total Current assets 152,492 11,675 400 5000 91,211 7,325 275 2,500 294,103 183,456 Non-current assets Equipment Less: Accumulated depreciation Total non-current assets TOTAL ASSETS 150,000 (16,000) 150,000 (8,000) 134,000 438, 103 142,000 325,456 Current liabilities Accounts payable Loan payable - Short Term Unearned Revenue Total current liabilities 332,100 10,000 19,579 224,254 01 10,329 361,679 234,583 Non-current liabilities Loan payable - Long Term Mortgage Total non-current liabilities TOTAL LIABILITIES 33,000 7,000 2,000 0 40,000 401,679 2,000 236,583 Shareholders' Equity Contributed capital Retained earnings Total Shareholder's Equity 20,000 6,424 20,000 68,873 26,424 88,873 TOTAL LIABILITIES & SHAREHOLDERS'S EQUITY 428,103 325,456 Question 7: Complete a Vertical analysis of the "Unearned revenue" account using the balance sheet as at 30/06/2021. Round the percentage change to one decimal place (1 mark). Note: Do not enter the "%" symbol when entering your answer. For example if your answer is "5.1%", only enter "5.1