2) You receive the following partial balance sheet (Table 4-5) for 2013 and 2012 for a company that you are considering making an investing in. Perform a vertical analysis for each year on these accounts. Compare the two years, and in a sentence describe those changes that were beneficial or detrimental to this company. ESE ES SER TABLE 4-5 Balance Sheet, Sample Company Vertical Analysis 2012 2013 Vertical Analysis 2013 Category 2012 Current assets Total fixed assets Total assets $ 9,000,000 6,000,000 15,000,000 Current liabilities Long term debt Owner's equity Total liabilities & owner's equity $ 7,000,000 8,000,000 15,000,000 $ 3,000,000 4,000,000 8,000,000 $15,000,000 $ 1,000,000 4,000,000 10,000,000 $15,000,000