Vertical Analysis of Balance Sheets Consolidated balance sheets for Winged Manufacturing follow. Required: Hide 1. Prepare common size balance sheets for vertical analysis. Enter your answers in percentage terms, rounded to two decimal places, and do not include the "%" sign with your answer. For example, "100.00" or "28.72". You do not need to include the actual dollar amounts shown above. Winged Manufacturing Consolidated Balance Sheets December 31, 2013 December 31, 2012 Current assets: Cash and cash equivalents % % Short-term investments % % Accounts receivable, net of allowance for doubtful accounts of $90,992 ($83,776 in 2012) % % Inventories % % Deferred tax assets % % Other current assets % % Total current assets % % Property, plant, and equipment: Land and buildings % % Machinery and equipment % % Office furniture and equipment % % Leasehold improvements % % % % Accumulated depreciation and amortization % % Net property, plant, and equipment % % Other assets % % Total assets % % Current liabilities: Short-term borrowing % % Accounts payable % % Accrued compensation and employee benefits % % Accrued marketing and distribution % % Accrued restructuring costs % % Other current liabilities % % Total current liabilities % % Long-term debt % % Deferred tax liabilities % % Total liabilities % % Stockholders' equity: Common stock, no par value: 320,000,000 shares authorized % % Retained earnings % % Accumulated translation adjustment % % Total stockholders' equity % % Total liabilities and stockholders' equity % % 2. Indicate from what sources Winged appears to have secured the resources for its asset increase.