In this module, you will learn how to use vertical (common size) analyses to understand important relationships within financial statements. Vertical (common size) analyses indicate the proportions within each financial statement category. Percentage Vertical Analysis of Balance Sheets Vertical (Common Size) Analysis of Summarized Balance Sheets Divide each by Total Assets Cash 5391 Total Assets $32,732 1.2% Divide each by Total Liabilities and Stockholders' Equity Cument Liabilties $8,876 Total Liab & SE $32,732 =27.1% (n milliona) Assa Current Assets Caph Short teren Investments Other Current Assets Property and Equipment, Net Other Assets Total Assets December 31, Year 2 Amount Porcent S 391 185 9,127 593 20,834 1,602 $ 32,732 Liabilities and Stockholders' Equity Current Liabilities Long-term Liabilities Total Liabilities Stockholders Equity 20,879 11,833 Total Liables and Stockholders' Equity $32,732 % $ 8.876 12.003 12% 0.5 279 1.3 63.6 49 100.0% 27.1% 36.7 63.8 362 100.0% December 31, Year 1 Amount Perc