Vertical Analysis of Balance Sheets Consolidated balance sheets for Winged Manufacturing follow. 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 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Short-term borrowings 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 \begin{tabular}{rr} $292,200 & $823,182 \\ 896,717 & 742,622 \\ 136,895 & 144,779 \\ 178,294 & 174,547 \\ 58,238 & 307,932 \\ 396,961 & 315,023 \\ \hline$1,959,305 & $2,508,085 \\ 304,472 & 7,117 \\ 670,668 & 634,832 \end{tabular} 1. Prepare common size balance sheets for vertical analysis. Enter your answors in percentage terms, rounded to two decimal places, and do not include the "of' sign with your answer. For example, "100.00" or "28.72". For those boxes in which underlying dollar amount is shown as negative, use a minus sign. You do not need to include the actual dollar amounts shown above. December 31,2023 December 31,2022 Current assets: Cash and cash equivalents Short-term investments Accounts receivable, net of allowance for doubtful accounts of $90,992($83,776 in 2022) Inventories Deferred tax assets Other current assets Total current assets Property, plant, and equipment: Land and buildings Machinery and equipment Office fumiture and equipment Leasehold improvements Accumulated depreciation and amortization Net property, plant, and equipment Other assets Total assets 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 llabilities Total liabilities Stockholders' equity: 2. Indicate from what sources Winged appears to nave secul en