consider the given balance sheet, perform percentage change analysis for the following items.

Retained earning

Dec-10 Balance sheet Dec-11 Asset Cash $ 4500 Marketable securities 2500 Accounts receivable 6800 Inventories 7500 total current asset 21300 Land 11000 Equipment 24000 Accumulated depreciation equipment -3800 Building 70000 S 4000 2000 7200 8000 21200 12000 20500 -3000 70000 -14000 108500 -12000 108700 Accumulated depreciation building total asset Liabilities and stock holder equity accounts payable wages payable taxes payable total current liabilities bonds payable common stock $10 par 7800 1050 500 9350 30000 32000 7000 1000 1500 9500 30000 30000 additional paid in capital retained earning total Liabilities and stock holder equity 21000 16150 108500 19200 20000 108700