The Current Assets Section of the Company's Two Most Recent

The current assets section of the company's two most recent balance sheets are presented below:
$\begin{array}{lrr}&\text { Year } 2&\text { Year } 1\\\text { Cash }&\$37,500 &\$ 29,400 \\\text { Accounts receivable, net } & 78,750 & 96,600 \\\text { Inventory } & 104,100 & 126,700 \\\text { Other current assets } & 9,200&7,750\\\text { Total current assets }&229,550&260,450\\\text { Total assets }&\$1,325,000&\$1,715,000\end{array}$
-Refer to Regency Lighting.Complete a common size vertical analysis of the current assets section of the balance sheet for Year 1 and Year 2.Your answers should be expressed as percentages and rounded to one decimal place.