Sumanishi Corp. has requested that you perform a vertical analysis of its balance sheet.
Determine the component percentages of its assets, liabilities, and shareholders' equity.

SUMANISHI CORP Balance Sheet December 31, 2014 $109,000 267,000 Total current assets Property, plant, and equipment, net Other assets Total assets Liabilities Total current liabilities Long-term debt Total liabilities Shareholders' Equity Total shareholders Total liabilities and shareholders' equity $ 85,000 156,000 equity 175