32) Fill in Correct answer: Allstate Moving Company reported the following amounts on its balance sheet as of December 31, 2019 and December 31, 2018: 2019 2018. Cash and Receivables $165,000 $75,000 Merchandise Inventory 175,000 250,000 Property, Plant and Equipment, net 820,000 780,000 Total Assets $1,160,000 $1,105,000 Total Liabilities $475,000 $385,000 For the vertical analysis, what is the percentage of current assets as of December 31, 2019? (Round your answer to two decimal places.) 33) Fill in Correct answer: Mercer, Inc. provides the following data for 2019: Net Sales Revenue 598,000 Cost of Goods Sold 360,000 The gross profit as a percentage of net sales is, (Round your answer to two decimal places.)