Please calculate Vertical Analysis of the below Balance Sheet

High Performance Tire Balance Sheet
For Year Ending December 31
	2003	2002	2001
Cash	57,000	110,000	155,000
Account Receivable	95,000	59,000	45,000
Inventories	1,050,000	723,000	540,000
Prepaid Expenses	42,000	36,000	25,000
Total Current Assets	1,244,000	928,000	765,000
Property, Plant and Equipment	7,288,800	4,819,200	3,245,000
Less Accumulative Depreciation	2,432,800	1,947,200	1,660,000
Net Property, Plant and Equipment	4,856,000	2,872,000	1,585,000
Total Assests	6,100,000	3,800,000	2,350,000
Accounts Payable	440,556	165,000	99,000
Line of Credit	570,638	353,000	267,435
Current Portion of Long-term Debt	325,346	162,000	41,461
Total Current Liabilities	1,336,540	680,000	407,895
Long-term Debt	3,253,460	1,620,000	414,605
Equity	1,510,000	1,500,000	1,527,500
Total Liabilities and Equity	6,100,000	3,800,000	2,350,000