Miami Optical Company reported the following amounts on its balance sheet at December 31, 2018 and 2017: Click the icon to view the amounts.) Prepare a vertical analysis of Miami's assets for 2018 and 2017. Begin by preparing a vertical analysis of Miami's assets for 2018, then prepare vertical analysis for 2017. (Round the percent of total amounts to one decimal place, X.X%.) Miami Optical Company Balance Sheet (partial) December 31, 2018 and 2017 2018 Percent of Total 2017 Percent of Total Cash and Receivables $ 77,760 % $ 67,680 % Merchandise Inventory 54,810 % % 50, 160 122,160 137,430 Property, Plant and Equipment, Net % % $ 270,000 $ 240,000 Total Assets % %