Complete both a horizontal and a vertical analysis of comparative balance sheet for the years 2019 and 2018. (Round your percentage answers to 1 decimal place. i.e., 0.123 should be entered as 12.3. Negative amounts should be indicated by a minus sign.)

The Stair Company Comparative Balance Sheet For Years Ended December 31, 2019 and 2018 Amounts Percent of total assets Increase or (Decrease) Account name 2019 2018 2019 2018 Amount Percent Assets Current Assets Cash 117,700 53,000 % % % Accounts Receivable 103,800 95,000 % % % Merchandise Inventory 95,950 93,100 % % % Prepaid Expenses 7,100 4,000 % % % Supplies 700 300 % % % Total Current Assets 325,250 245,400 % % $0 % Property, Plant, and Equipment Land 83,000 83,000 % % % Building and Equipment 90,400 90,400 % % % Less Accumulated Depreciation (30,400) (22,800) % % % Net Book ValueBuilding and Equipment 60,000 67,600 % % % Total Property, Plant, and Equipment 143,000 150,600 % % % Total Assets 468,250 396,000 % % $0 % Liabilities and Stockholders Equity Current Liabilities Accounts Payable 35,800 65,000 % % % Sales Tax Payable 1,800 8,000 % % % Payroll Taxes Payable 1,900 1,800 % % % Income Taxes Payable 1,800 6,000 % % % Total Current Liabilities 41,300 80,800 % % $0 % Long-Term Liabilities Mortgage Payable 47,800 53,000 % % % Total Long-Term Liabilities 47,800 53,000 % % % Total Liabilities 89,100 133,800 % % $0 % Stockholders Equity Common Stock ($1 par, 10,000 shares authorized; 10,000 shares issued and outstanding) 10,000 10,000 % % % Paid-in CapitalCommon Stock 10,000 10,000 % % % Retained Earnings 359,150 242,200 % % % Total Stockholders Equity 379,150 262,200 % % $0 % Total Liabilities and Stockholders Equity 468,250 396,000 % % $0 %