1. Complete this partial comparative balance sheet by vertical analysis. Round percents to the nearest hundredth. 2017 2016 Amount Percent Amount Percent Assets Current assets a. Cash b. Accounts receivable c. Merchandise inveniety d. Prepaid expenses $ 38,000 19.000 16,000 20.000 $ 35,000 18.000 11.000 16.000 Total current assets $180,000 $140.000 2. What is the amount of change in merchandise inventory and the percent increase