Prepare a vertical analysis of Sports Unlimited's 2018 and 2017 balance sheets. Express each amount as a percentage of total assets for that year. (Amounts to be deducted should be indicated by a minus sign. Round your answers to 1 decimal place.)

Prepare a horizontal analysis of Sports Unlimited's 2018 balance sheet using 2017 as the base year. (Negative amounts and Decreases should be indicated by a minus sign. Round your percentage answers to 1 decimal place.)

December 31 2018 2017 Amount Amount Assets Current assets $ 188,800 76,000 72,000 11,200 $ 135,800 51,800 133,700 5,600 Cash Accounts receivable Inventory Prepaid rent Long-term assets 99,200 200,800 194,400 (42,400) $ 800,000 Investment in bonds Land Equipment Less: Accumulated depreciation 215,600 192,500 (35,000) $ 700,000 Total assets Liabilities and Stockholders' Equity Current liabilities 89,600 11,200 13,300 51,200 22,400 16,000 Accounts payable Interest payable Income tax payable Long-term liabilities Notes payable Stockholders' equity: Common stock 270,400 179,900 224,000 216,000 800,0010 224,000 182,000 $ 700,000 Retained earnings Total liabilities and stockholders' equity$ Year Increase (Decrease) Amount 2018 2017 Assets Current assets Cash Accounts receivable Inventory Prepaid rent $ 188,800$ 135,800 51,800 133,700 5,600 76,000 72,000 11,200 Long-term assets 99,200 200,800 194,400 (42,400) Investment in bonds Land Equipment Less: Accumulated depreciation 215,600 192,500 (35,000) $800,000$ 700,000 Total assets Liabilities and Stockholders' Equity Current liabilities 89,600 11,200 13,300 $51,200 $ Accounts payable Interest payable 22,400 16,000 Income tax payable Long-term liabilities Notes payable Stockholders' equity: Common stock 270,400 179,900 224,000 216,000 $800,000$ 700,000 224,000 182,000 Retained earnings Total liabilities and stockholders' equity