E15-15 Beta Graphics, Inc., has the following data:

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E15-15 Vertical analysis of a balance sheet 
Beta Graphics, Inc., has the following data:

BETA GRAPHICS, INC.
Comparative Balance Sheet
December 31, 2012 and 2011

Assets			2012	2011
Total current assets			42,750	59,000
Property, plant, and equipment, net			208,335	215,000
Other assets			33,915	35,500
Total assets			285,000	309,500
Liabilities
Total current liabilities			49,020	50,100
Long-term debt			109,155	102,300
Total liabilities			158,175	152,400
Stockholders' Equity
Total stockholders’ equity			126,825	157,100
Total liabilities and stockholders’ equity			285,000	309,500

Requirement
1. Perform a vertical analysis of Beta’s balance sheet for each year