Drucker Dynamics, Inc.
The current assets section of the balance sheets of Drucker Dynamics as of December 31, 2012 and 2011, is presented below.
| 2012 |
2011 |
| Cash |
$80,800 |
$64,600 |
| Accounts receivable, net |
163,600 |
199,300 |
| Inventory |
216,000 |
261,200 |
| Other current assets |
20,700 |
17,800 |
| Total Current Assets |
481,100 |
542,900 |
| Total Assets |
3,167,000 |
3,947,000 |
Refer to the information provided for Drucker Dynamics. Complete a common-size vertical analysis of the current assets section of Drucker's balance sheet for 2012. Your answers should be expressed as percentages and rounded to one decimal place.