Putt Golf Company has requested that you perform a vertical analysis of its balance sheet to determine the component percentages of its assets, liabilities, and stockholders€™equity.

Putt Golf Company Balance Sheet December 31, 2012 Assets Total current assets Property, plant, and equipment, net Other assets Total assets $ 42,000 206,000 40,000 $288,000 Liabilities Total current liabilities Long-term debt Total liabilities $ 47,000 107,000 154,000 Stockholders' Equity Total stockholders' equity Total liabilities and stockholders' equity 134,000 $288,000