Hooser Optical Company reported the following amounts on its balance sheet at December 31: Cash and receivables $ 51,480 Inventory 40,755 102,765 Property, plant, and equipment, net Total assets $ 195,000 Perform a vertical analysis of Hooser Optical Company's assets at year end. (Round your answers to one decimal place.) Hooser Optical Company Balance Sheet (adapted) December 31 Percent Amount of Total $ 51,480 Cash and receivables Inventory % 40,755 102,765 Property, plant, and equipment, net Total assets $ 195,000 100.0 %