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In the vertical analysis of a State of Situation statement (Comparative Balance Sheet), to obtain the proportion (percent) of each of the accounts is used

 In the vertical analysis of a State of Situation statement (Comparative Balance Sheet), to obtain the proportion (percent) of each of the accounts is used as a base: a. Total Assets or Total Liabilities b. Current Assets or Total liabilities and Stockholers equity c. Total Assets or Total liabilities and Stockholers equity d. Total Assets or Equity 

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