Complete a vertical analysis on the balance sheet for Jake's Janitorial Service for December 31 of last year. The company assets are cash $ 20 comma 000 comma$20,000, accounts receivable $ 43 comma 000 comma$43,000, merchandise inventory $ 53 comma 000 comma$53,000, and equipment $ 60 comma 000.$60,000. The liabilities are accounts payable $ 17 comma 000 comma$17,000, wages payable $ 21 comma 000 comma$21,000, and mortgage note payable $ 52 comma 000.$52,000. The owner's capital is $ 106 comma 979.$106,979. Express answers as a percent rounded to the nearest tenth.