Formula: Divide; Cell Referencing Using Excel to Perform Vertical Analysis PROBLEM Data from the comparative balance sheets of Rollaird Company are presented here. Student Work Area Required: Provide input into cells shaded in yellow in this template. Use mathematical formulas with cell references to this work area. December 31, December 31, Perform vertical analysis. 2020 2019 Accounts receivable (net) $ 460,000 $ 400,000 Inventory 780,000 2 Total assets 3,164,000 650,000 2,800,000 December 31, 2020 Amount December 31, 2019 Percent Amount Percent Accounts receivable (net) $ 460,000 $ 400,000 + Inventory 780,000 650,000 5 Total assets 3,164,000 2,800,000 3