Required: 1. Prepare a vertical analysis of the balance sheet data for 2025 and 2024. 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.) Assets Cash Accounts receivable Inventory Buildings Less: Accumulated depreciation Total assets Liabilities and Stockholders' Equity Accounts payable Contingent liability Common stock Retained earnings Total liabilities and stockholders' equity FEDERER SPORTS APPAREL Balance Sheet December 31 Amount $ 2025 $ 2,208,000 1,456,000 3,040,000 11,536,000 (2,240,000) $ 16,000,000 1,600,000 1,392,000 6,048,000 6,960,000 $ 16,000,000 % $ Amount 728,000 1,078,000 1,778,000 11,536,000 (1,120,000) $ 14,000,000 $ 2024 1,680,000 1,090,000 6,048,000 5,182,000 $ 14,000,000 %

Required: 1. Prepare a vertical analysis of the balance sheet data for 2025 and 2024. 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.)