Brief Exercise 13-5 Using these data from the comparative balance sheet of Sandhill Co., perform vertical analysis. (Round percentages to 1 decimal place, e.g. 12.5%.) Dec. 31, 2017 Dec. 31, 2016 Percentage Percentage Amount Amount $ 438,000 Accounts receivable $504,000 $ 821,000 $649,000 Inventory % $2,775,000 Total assets $3,154,000 %