Rachel owns a franchise restaurant of a large restaurant chain in New England. Help her calculate a vertical analysis of her balance sheet.

Rachel's Restaurant

Balance Sheet December 31, 20XX

$ %

Assets

Current assets

Cash 57,317 _____________

Marketable Securities 130,769 _____________

Net Receivables 80,000 _____________

Inventories 34,545 _____________

Total Current Assets 302,631 _____________

Investments 248,837 _____________

Property and Equipment

Land 206,053 _____________

Building 418,665 _____________

Furnishings and Equipment 205,556 _____________

Less Accumulated Depreciation 135,429 _____________

Net Property and Equipment 694,845 _____________

Other Assets 15,814 _____________

Total Assets 1,262,127

Liabilities and Owners' Equity

Current Liabilities

Accounts Payable 142,439 _____________

Notes Payable 31,905 _____________

Other Current Liabilities 147,907 _____________

Total Current Liabilities 322,251 _____________

Long Term Liabilities

Long Term Debt 218,272 _____________

Total Liabilities 540,523 _____________

Owners' Equity

Common Stock 78,947 _____________

Paid in Capital 324,324 _____________

Retained Earnings 318,333 _____________

Total Owners' Equity 721,604 _____________

Total Liabilities and Owners' Equity 1,262,127 ______________

Can I get some help to find the percentage for each one please.