Please complete the table below using vertical analysis, then answer the subsequent questions:

Rachel's Restaurant
Balance Sheet December 31, 20XX
	Last Year	This Year	$ Change	% Change
Assets
Current Assets
Cash	63,049	57,317
Marketable Securities	104,615	130,769
Net Receivables	64,000	80,000
Inventories	48,363	34,545
Total Current Assets
Investments	323,488	248,837
Property and Equipment
Land	206,053	206,053
Building	418,665	418,665
Furnishings and Equipment	267,223	205,556
Less Accumulated Depreciation	142,710	135,429
Net Property and Equipment
Other Assets	12,651	15,814
Total Assets
Liabilities and Owners' Equity
Current Liabilities
Accounts Payable	253,354	142,439
Notes Payable	38,286	31,905
Other Current Liabilities	192,279	147,907
Total Current Liabilities
Long-Term Liabilities
Long-Term Debt	102,560	218,272
Total Liabilities
Owners' Equity
Common Stock	102,631	78,947
Paid in Capital	421,621	324,324
Retained Earnings	254,666	318,333
Total Owners' Equity
Total Liabilities and Owners' Equity

A. Rachel's regional manager told her to try and decrease her accounts receivable this year.Did she decrease her accounts receivable this year?

B. Rachel's regional manager told her to try and reduce her inventories this year to be more in line with the chain's average inventories.Did she reduce her inventories?

C. Rachel's regional manager told her to pay more of her accounts payable this year. Did she pay more of her accounts payable?

D. Rachel's regional manager told her to pay off more of her total current liabilities this year. Did she pay off more of her total current liabilities this year?

E. Based on her ability to achieve the goals outlined in A. through D. above, do you think Rachel did a good job overall?