Complete both a horizontal and a vertical analysis of comparative balance sheet for the years 2019 and 2018. (Round your percentage answers to 1 decimal place. i.e., 0.123 should be entered as 12.3. Negative amounts should be indicated by a minus sign.)

The Stair Company
Comparative Balance Sheet
For Years Ended December 31, 2019 and 2018
	Amounts		Percent of total assets				Increase or (Decrease)
Account name	2019	2018	2019		2018		Amount	Percent
Assets
Current Assets
Cash	117,700	53,000		%		%			%
Accounts Receivable	103,800	95,000		%		%			%
Merchandise Inventory	95,950	93,100		%		%			%
Prepaid Expenses	7,100	4,000		%		%			%
Supplies	700	300		%		%			%
Total Current Assets	325,250	245,400		%		%	$0		%
Property, Plant, and Equipment
Land	83,000	83,000		%		%			%
Building and Equipment	90,400	90,400		%		%			%
Less Accumulated Depreciation	(30,400)	(22,800)		%		%			%
Net Book ValueBuilding and Equipment	60,000	67,600		%		%			%
Total Property, Plant, and Equipment	143,000	150,600		%		%			%
Total Assets	468,250	396,000		%		%	$0		%
Liabilities and Stockholders Equity
Current Liabilities
Accounts Payable	35,800	65,000		%		%			%
Sales Tax Payable	1,800	8,000		%		%			%
Payroll Taxes Payable	1,900	1,800		%		%			%
Income Taxes Payable	1,800	6,000		%		%			%
Total Current Liabilities	41,300	80,800		%		%	$0		%
Long-Term Liabilities
Mortgage Payable	47,800	53,000		%		%			%
Total Long-Term Liabilities	47,800	53,000		%		%			%
Total Liabilities	89,100	133,800		%		%	$0		%
Stockholders Equity
Common Stock ($1 par, 10,000 shares authorized; 10,000 shares issued and outstanding)	10,000	10,000		%		%			%
Paid-in CapitalCommon Stock	10,000	10,000		%		%			%
Retained Earnings	359,150	242,200		%		%			%
Total Stockholders Equity	379,150	262,200		%		%	$0		%
Total Liabilities and Stockholders Equity	468,250	396,000		%		%	$0		%