Prepare a vertical analysis and horizontal analysis of the balance sheet data for 2019 and 2018. Express each amount as a percentage of total assets. (Amounts to be deducted should be indicated by a minus sign. Round your answers to 1 decimal place.)

FEDERER SPORTS APPAREL Balance Sheet December 31 2019 2018 % Amount Amount % Assets Cash 1,692,000 S 500,000 1,164,000 Accounts receivable 800,000 Inventory 2,424,000 1,200,000 Buildings 8,280,000 8,280,000 (1,560,000) Less: Accumulated depreciation (780,000) S 12,000,000 S 10,000,000 Total assets Liabilities and Stockholders' Equity Accounts payable S 1,128,000 S 1,000,000 1,176,000 Contingent liability Common stock 5,520,000 5,520,000 4,176,000 3,480,000 Retained earnings S 12,000,000 10,000,000 Total liabilities and stockholders' equity