Robbles Software reported the following amounts on its balance sheets at December 31, 2014, 2013, and 2012:

Sales and profits are high. Nevertheless, Robbles is experiencing a cash shortage. Perform a vertical analysis of Robbles Software€™s assets at the end of years 2014, 2013, and 2012. Use the analysis to explain the reason for the cashshortage.

2014 2013 2012 S 13,600 20,800 197,600 41,600 S 11,340 23,900 148,180 33,460 S 19,200 Receivables, net Inventory266,800 Prepaid expenses Property, plant, and 34,700 34,900 244,400 $518,000 258,120 $475,000 equipment, net.... Total assets S576,000