Presented below is the comparative balance sheet for Teal Company.

Teal Company Comparative Balance Sheet As of December 31, 2021 and 2020
		December 31
		2021		2022
Assets
Cash		$181,800			$277,500
Accounts receivable (net)		219,300			156,400
Short-term investments		267,800			149,100
Inventories		1,067,900			971,700
Prepaid expenses		24,900			24,900
Plant & equipment		2,571,400			1,962,400
Accumulated depreciation		(1,001,800)		(746,800)
		$3,331,300			$2,795,200
Liabilities and Stockholders' Equity
Accounts payable		$49,500			$74,800
Accrued expenses		170,000			198,300
Bonds payable		447,200			190,700
Capital stock		2,117,900			1,792,000
Retained earnings		546,700			539,400
		$3,331,300			$2,795,200

(a)

Prepare a comparative balance sheet of Teal Company showing the percent each item is of the total assets or total liabilities and stockholders' equity. (Round percentages to 2 decimal places, e.g. 2.25%.)

TEAL COMPANY Comparative Balance Sheet December 31, 2021 and 2020
		December 31
Assets		2021		2020
Cash		$181,800			enter percentages rounded to 2 decimal places	%		$277,500			enter percentages rounded to 2 decimal places	%
Accounts receivable (net)		219,300			enter percentages rounded to 2 decimal places	%		156,400			enter percentages rounded to 2 decimal places	%
Short-term investments		267,800			enter percentages rounded to 2 decimal places	%		149,100			enter percentages rounded to 2 decimal places	%
Inventories		1,067,900			enter percentages rounded to 2 decimal places	%		971,700			enter percentages rounded to 2 decimal places	%
Prepaid expenses		24,900			enter percentages rounded to 2 decimal places	%		24,900			enter percentages rounded to 2 decimal places	%
Plant and equipment		2,571,400			enter percentages rounded to 2 decimal places	%		1,962,400			enter percentages rounded to 2 decimal places	%
Accumulated depreciation		(1,001,800	)		enter percentages rounded to 2 decimal places	%		(746,800	)		enter percentages rounded to 2 decimal places	%
Total		$3,331,300			enter percentages rounded to 2 decimal places	%		$2,795,200			enter percentages rounded to 2 decimal places	%
Liabilities and Stockholders' Equity
Accounts payable		$49,500			enter percentages rounded to 2 decimal places	%		$74,800			enter percentages rounded to 2 decimal places	%
Accrued expenses		170,000			enter percentages rounded to 2 decimal places	%		198,300			enter percentages rounded to 2 decimal places	%
Bonds payable		447,200			enter percentages rounded to 2 decimal places	%		190,700			enter percentages rounded to 2 decimal places	%
Capital stock		2,117,900			enter percentages rounded to 2 decimal places	%		1,792,000			enter percentages rounded to 2 decimal places	%
Retained earnings		546,700			enter percentages rounded to 2 decimal places	%		539,400			enter percentages rounded to 2 decimal places	%
Total		$3,331,300			enter percentages rounded to 2 decimal places	%		$2,795,200			enter percentages rounded to 2 decimal places	%