Using the financial statements of Saudi Arabian Mining Company (Ma'aden), prepare a vertical balance sheet for the year 2023. Express each component of assets, liabilities, and equity as a percentage of total assets. Provide clear annotations for major categories.

Assets:

• Cash: 20%
• Accounts Receivable: 15%
• Inventory: 25%
• Property, Plant, and Equipment: 40%

Liabilities:

• Accounts Payable: 30%
• Long-Term Debt: 50%

Shareholders' Equity:

• Common Stock: 40%
• Retained Earnings: 60%

Ensure accuracy and clarity in the presentation.