Balance Sheet Horizontal and Vertical Analysis
	2018	2019	Horizontal	Vertical
Cash	28,421	1,274	-95.52%	0.13%
AR	225,019	333,558	48.24%	34.00%
Inventory	319,887	321,006	0.35%	32.72%
Prepaid Insurance	3,500	3,750	7.14%	0.38%
Total Current Assets	576,827	659,588	14.35%	67.23%
Equipment	385,000	385,000	0.00%	39.24%
Less: Acc. Dep.	21,150	63,450	200.00%	6.47%
Net Fixed Assets	363,850	321,550	-11.63%	32.77%
Total Assets	940,677	981,138	4.30%	100.00%
Accts Payable	331,822	401,693	21.06%	40.94%
W&P Taxes Payable	25,889	26,145	0.99%	2.66%
ST Portion MP	21,014	29,085	38.41%	2.96%
Total Current Liab.	378,725	447,923	18.27%	45.65%
Mortgage Payable	245,000	224,915	-8.20%	22.92%
Total Liabilities	623,725	672,939	7.87%	68.58%
Owners Equity	316,952	308,300	-2.73%	31.42%
Total L&OE	940,677	981,138	4.30%	100.00%

what areas of concern, if any, do these analyses highlight? Explain.