Jackson Company
Balance Sheet
For the years ended December 31
Assets	Year 2	Year 1
Cash	10.40%	6.10%
Accounts Receivable	9.20%	11.60%
Merchandise Inventory	14.70%	14.30%
Prepaid Insurance	1.40%	2.30%
Long-term investments	11.80%	5.50%
Plant assets(net)	52.50%	60.10%
Total assets	100%	100%
liabilities and equity
current liabilities	14.90%	20.70%
long-term liabilities	10.80%	9.90%
common stock	6.20%	41.30%
retained earning	6.60%	28.10%
Total liabilities and equity	100%	100%

Summarize and report on results of various financial analyses, vertical analysis