13.8A Starkey Wilmott Limited has the following balance sheet at 31 March 20X3:

Fixed assets Current assets Stock Debtors Cash at bank £ £
704 710 369 440 416700 81 450 867 590 Creditors: amounts falling due within one year (390 900) Net current assets 476 690

£ £
Total assets less current liabilities 1 181 400 Creditors: amounts falling due after more than one year (200 000)
981 400 Capital and reserves Share capital 50 000 Reserves 931400 981 400 You are required to prepare vertical analysis statements of Starkey Wilmott's balance sheet at 31 March 20X3 based upon (I) net assets = 100.0% and (ii) fixed assets = 100.0%.