$\backslash$table$[[$Liabilities and Stockholders' Equity,,,,,$],[,,,,],[,,,,,],[$Accounts payable,$$,168,000,,129,200,],[$Interest payable,,$0,,3,800,],[$Income tax payable,,$76,000,,76,000,],[$Long$-$term liabilities:$],[$Notes payable,,$760,000,,760,000,],[$Stockholders$\text{'}$ equity:$],[$Common stock,,$786,600,,786,600,],[$Retained earnings,,$2,209,400,,2,044,400,],[$Total liabilities and stockholders' equity,$$,4,000,000,$$$,3,800,000,]]$ Prepare a horizontal analysis of Fantasy Football's $2024$ balance sheet using $2023$ as the base year. $($Values to

decreases should be indicated by a minus sign. Round your percentage answers to $1$ decimal place.$)$Required:

Prepare a vertical analysis of Fantasy Football's $2024$ and $2023$ balance sheets. Express each amount as a percentage of total assets for that year. $($Amounts to be deducted should be indicated by a minus sign. Round your percentage answers to $1$ decima place.$)$

$\backslash$table$[[$FANTASY FOOTBALL$],[$Balance Sheets$],[$December $31],[,2024,2023],[,$Amount,$\%,$Amount,$\%],[$Assets$],[$Current assets:$],[$Cash$,208,000,,262,200,],[$Accounts receivable,$856,000,,999,400,],[$Inventory$,1,900,000,,1,349,000,],[$Supplies$,124,000,,87,400,],[$Long$-$term assets:$],[$Equipment$,1,292,000,,1,292,000,],[$Less: Accumulated depreciation,$(380,000),,(190,000),]]$