Complete the vertical analysis and the horizontal analysis of the comparative balance sheet for Miller's Life Coaching. Express percents to the nearest tenth of a percent?

Miller's Life Coaching Comparative Balance Sheet December 31, 2012 and 2013 Percent of total assets Increase (decrease) 2013 2012 Amount Percent 2013 2012 Assets Current assets Cash Accounts receivable Merchandise inventory Total assets Liabilities Current liabilities Accounts payable Wages payable Insurance payable Total liabilities Owner's equity Kathy Miller, capital Total liabilities and owner's equity $2,176 2,789 4,985 $1,948 1,742 5,450 $901 1,342 690 $872 1,224 680 7,017 6,364