Current assets Cash Accounts receivable (gross) Allowance for bad debts Net accounts receivable Inventory Supplies Prepaid rent Total Current assets Non-current assets Equipment Less: Accumulated depreciation Total non-current assets TOTAL ASSETS Current liabilities Accounts payable Loan payable - Short Term Unearned Revenue Total current liabilities Non-current liabilities Loan payable - Long Term Mortgage Total non-current liabilities TOTAL LIABILITIES Shareholders' Equity Contributed capital Retained earnings Total Shareholder's Equity TOTAL LIABILITIES & SHAREHOLDERS'S EQUITY Sameera's Accounting Services Comparative Balance Sheets As at 30/06/2021 173,692 (21,200) 124,536 152,492 11,675 400 5000 150,000 (16,000) 332,100 10,000 19,579 33,000 7,000 20,000 6,424 294,103 134,000 438,103 361,679 40,000 401,679 26,424 428,103 As at 30/06/2020 96,411 (5,200) 82,145 91,211 7,325 275 2,500 150,000 (8,000) 224,254 0 10,329 2,000 0 20,000 68,873 183,456 142,000 325,456 234,583 2,000 236,583 88,873 325,456 1)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). 3 2) Calculate the allowance ratio for the year ending 30 June 2021 for Sameera's Accounting Service. Round the percentage change to one decimal place (1 mark).