Please let me know if I am doing this calculation correctly. Thank you.

2019 2018 Independent Auto Inc. Balance Sheet (5000) December 31 2020 Assets Current assets $ 35, 386 Non-strategic investments @ Plant and equipment, net 65,900 Total assets $181,286 Liabilities and Equity Current liabilities $ 14,865 Common shares 59,600 Retained earnings 26,821 Total liabilities and equity $101,286 $27,997 640 70,100 $98,737 $36,904 3,329 42,800 $83,033 $14, 697 59,600 24,440 $98,737 $14,361 44,900 23,772 $83,033 2020 2019 2018 2020 2019 2018 35,386 $ $ 65,900 $ 101,286 $ 27,997 $ 640 $ 70,100 $ 98,737 $ 36,904 3,329 42,800 83,033 96% 0% 154% 76% 19% 164% 119% 100% 100% 100% Answer Assets Current assets Non-strategic investments Plant and equipment, net Total assets Liabilities and Equity Current liabilities Common Shares Retained Earnings Total liabilities and equity 122% Assets Current assets $ Non-strategic investments $ Plant and equipment, net $ Total assets $ Liabilities and Equity Current liabilities $ Common Shares $ Retained Earnings $ Total liabilities and equity $ 100% 100% 14,865 $ 59,600 $ 26,821 S 101,286 S 14,697 $ 59,600 $ 24,440 $ 98,737 S 14,361 44,900 23,772 83,033 104% 133% 113% 122% 102% 133% 103% 119% 100% 100% 100% 3. Express the balance sheet data in trend percentages with 2018 as the base year. to 2 decimal places.) INDEPENDENT AUTO INC. Balance Sheet Data in Trend Percentages (in %) December 31, 2020, 2019, and 2018 2020 2019 2018 Assets Current assets 96.00 76.00 100.00 Non-strategic investments 0.00 19.00 100.00 Plant and equipment, net 154.00 164.00 100.00 Total assets 122.00 119.00 100.00 Liabilities and Equity Current liabilities 104.00 102.00 100.00 Common shares 133.00 133.00 100.00 Retained earnings 113.00 103.00 100.00 Total liabilities and equity 113.00 103.00 100.00