Using these data from the comparative balance sheet of Rosalez Company, perform vertical analysis. (Round percentages to 1 decimal place, e.g. 12.5%.)

Dec. 31, 2012	Dec. 31, 2011
Amount	Percentage	Amount	Percentage
Accounts receivable	$573,900		%	$357,200		%
Inventory	$771,200		%	$593,800		%
Total assets	$3,125,400		%	$2,783,500		%