3. Rachel owns a franchise restaurant of a large restaurant chain in New England. Help her calculate a vertical analysis of her balance sheet. RACHEL'S RESTAURANT Balance Sheet December 31, 20XX Assets Current Assets Cash 57,317 130,769 80,000 34,545 Marketable Securities Inventories Total Current Assets Investments 248,837 Property and Equipment Land Building Furnishings and Equipment Less Accumulated Depreciation 206,053 418,665 205,556 135,429 Net Property and Equipment