picer Inc. showed the following alphabetized list of adjusted account balances at December 31, 2023. Assume that the preferred shares are non-cumulative.

Accounts Payable	$	25,860
Accounts Receivable		39,300
Accumulated depreciation, Equipment		10,690
Accumulated depreciation, Warehouse		21,380
Cash		8,500
Cash Dividends		19,700
Common Shares		113,000
Equipment		78,500
Income Tax Expense		40,700
Land		118,600
Notes Payable, due in 2026		33,700
Operating Expenses		109,300
Preferred Shares		39,300
Retained Earnings		27,820
Revenue		272,650
Warehouse		129,800

1. What percentage of the total assets is owned by the shareholders? (Round your final answer to the nearest whole percent.)

3. What percentage of Spicer Inc. is financed by debt? (Round your final answer to the nearest whole percent.)

4. What percentage of the total assets is owned by the common shareholders? (Round your final answer to the nearest whole percent.)

5. What percentage of the assets is financed by the preferred shareholders? (Round your final answer to the nearest whole percent.)