Theta Designs, Inc. has the following data:

Perform a vertical analysis of Theta Designs's balance sheet for each year.

THETA DESIGNS, INC. Comparative Balance Sheet December 31, 2018 and 2017 2018 2017 Assets $ 25,000 $ 73,440 Total Current Assets Property, Plant, and Equipment, Net 153,600 168,300 Other Assets 21,400 64,260 $ 200,000 $ 306,000 Total Assets Liabilities $ 27,600 $ 49,266 Total Current Liabilities Long-term Debt 208,998 72,400 Total Liabilities 100,000 258,264 Stockholders' Equity Total Stockholders' Equity 100,000 47,736 Total Liabilities and Stockholders' Equity $ 200,000 $ 306,000