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A condensed balance sheet for Simultech Corporation and a partially completed vertical analysis are presented below Required: 1. Complete the vertical analysis by computing each missing line item as a percentage of total assets. (Round your answers to the nearest whole percent.) SIMULTECH CORPORATION Balance Sheet (summarized) January 31 (in millions of U.S. dollars) 1.173 49 Current Liabilities 814 34 Cash and Short-Term Investments 264 Accounts Receivable 11 Notes Payable (long-term) 9000 38 7 Total Liabilities 176 1,714 Inventories Common Stock other current Assets 349 112 21 Property and Equipment 1 Retained Earnings 24 572 415 Other Assets 17 Total Stockholders' Equity 684 2398 100% Total Liabilities & Stockholders' Equity S 2,398 Total Assets 100 2-a. What percentage of Simultech's total assets relate to inventories? (Round your answers to the nearest whole percent.) Inventory