*P24.4 (LO 9) Excel (Horizontal and Vertical Analysis) Presented below is the comparative balance sheet for Gilmour Company. Gilmour Company Comparative Balance Sheet As of December 31, 2021 and 2020 December 31 Instructions (Round to two decimal places.) 2021 2020 Assets Cash Accounts receivable (net) $ 180,000 220,000 $ 275,000 155,000 Short-term investments Inventories Prepaid expenses Plant & equipment Accumulated depreciation Liabilities and Stockholders' Equity Accounts payable Accrued expenses Bonds payable Common stock $ 50,000 170,000 450,000 270,000 1,060,000 25,000 2,585,000 (1,000,000) $3,340,000 1,950,000 (750,000) $2,785,000 $ 75,000 150,000 980,000 25,000 200,000 2,100,000 Retained earnings 570,000 $3,340,000 $2,785,000 190,000 1,770,000 550,000 a. Prepare a comparative balance sheet of Gilmour Company showing the percent each item is of the total assets or total liabilities and stockholders' equity. b. Prepare a comparative balance sheet of Gilmour Company showing the dollar change and the percent change for each item. c. Of what value is the additional information provided in part (a)? d. Of what value is the additional information provided in part (b)?