having trouble in the second table

Problem 9-18 Vertical analysis LO 9-1 Required Prepare a vertical analysis of both the balance sheets and income statements for 2015 and 2014 (Percentages may not add exactly due to rounding. Round your answers to 2 decimal places. (i.e., .2345 should be entered as 23.45).) REVNIK COMPANY Vertical Analysis of Balance Sheet As of December 31 2015 2014 Amount Perernane of Amount of Assets Current assets Cash 17 000 2.91% 13.400 2.54 20,700 3.55 7800 1.48 Marketable securities 55,000 9.43 47,400 8.99 Accounts receivable (net) 23.21 144,600 27.41 Inventories 135,400 26400 453 11600 220 Prepaid items 43.63 224.800 42.62 254,500 Total current assets 27, 200 466 21.500 408 Investments Plant (net) 271,600 46.56 256,600 48.64 Land 30.000 5.14 24.600 .66 328,800 Total long-term assets 583300 100.00 G 527 500 100.00 Total assets Liabilities Current liabilities 16,500 2.83 5,900 1.12 Notes payable 19.51 98,400 18.65 Accounts payable 13,800 20.100 3.45 13.300 2.52 Salaries payable 25.78 117.600 2.29 150,400 Total current liabilities Non current liabilities 98,600 16.90 98,600 18.69 Bonds payable 30,500 5.23 26.200 4.97 Other revenues Total noncurrent liabilities 242,400 Total liabilities 279,500 Stockholders' equity Preferred stock, (par value $10, 4% cumulative, 13.72 80,000 non-participating: 8,000 shares authorized 80,000 15.17 andissued) Common stock (No par, 50,000 shares authorized; 80,000 10,000 shares issued) 143,800 24.65 125.100 23 2 Retained earnings 303,800 52.08 285.100 54.05 Total stockholders' equity S 583,300 100.00 S 527,500 100.00 Total liabilities and stockholders' equity