create a vertical analysis of the balance sheet and income statement as of December 31, 2013, and December 31, 2014as well as a horizontal analysis of both the income statement and balance sheet comparing December 31, 2013, with December 31, 2014. Find the following ratios for Dec 31, 2014.

- return on owner's investment, return on total investment, profit margin, gross margin, current ratio, quick ratio, receivable turnover, inventory turnover, debt-to-equity and liability.

12/31/2013 12/31/2014 Assets Current Assets: \begin{tabular}{|l|r|r} \hline Cash & 15,000.00 & \\ \hline Accounts Receivable & 21,248.18 & \\ \hline Inventory & 11,001.82 & \\ \hline Supplies & 250.00 & 47,500.00 \\ \hline & & \\ \hline Buildings & 55,000.00 & \\ \hline Equipment & 7,500.00 & \\ \hline Less: Accumulated Depreciation & 10,000.00 & 52,500.00 \\ \cline { 2 - 3 } Total & & 100,000.00 \\ \hline \end{tabular} Liabilities and Stockholders' Equity Current Liabilities \begin{tabular}{l|r|r|r|r} Accounts Payable & 22,500.00 & & 25,000.00 & \\ \hline Payroll Liabilities & 4,500.00 & 27,000.00 & 5,000.00 & 30,000.00 \\ \cline { 2 - 3 } & & & & \\ \cline { 1 - 2 } & & 70,000.00 & & 64,300.00 \\ \hline Long-Term Debt & & & \\ & & 3,000.00 & 15,700.00 \\ \hline Owner's Equity & 100,000.00 & & 110,000.00 \\ \hline \hline \end{tabular}