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 $ 2,430,000 1,530,000 3,438,000 12,834,000 (2,232,000) $ 18,000,000 1,602,000 1,764,000 7,254,000 7,380,000 $ 18,000,000 % $ Amount 2024 759,500 1,193,500 1,829,000 12,834,000 (1,116,000) $ 15,500,000 $ 1,968,500 1,200,000 7,254,000 5,077,500 $ 15,500,000 %

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.)