a) Use the following financial information to calculate the owner's equity and prepare a balance sheet with vertical analysis as of December 31 , 2018 , for Victory Lane Sporting Goods, a sole proprietorship owned by Kyle Pressman: current assets, $157,700; property, plant, and equipment, $42,000; investments and other assets, $35,600; current liabilities, $21,100; and long-term liabilities, $54,400. (Round percents to one decimal.) Victory Lane Sporting Goods Balance Sheet December 31, 2018 b) The following financial information is for Victory Lane Sporting Goods as of December 31, 2019: current assets, $174,300; property, plant, and equipment, $43,700; investments and other assets, $39,100; current liabilities, $27,600; and long-term liabilities, $53,000. Calculate the owner's equity for 2019 and prepare a comparative balance sheet with horizontal analysis for 2018 and 2019. (Round percents to one decimal.) Victory Lane Sporting Goods Comparative Balance Sheet December 31, 2018 and 2019