With the statement of financial position below, conduct a vertical analysis.
Extracted text: YEAR 1 YEAR2 ASSETS CURRENT ASSETS Cash 210,000 467,550 Accounts Receivable 930,000 883,200 Merchandise Inventory 220,000 198,500 Supplies 90,000 125,000 TOTAL CURRENT ASSETS 1,450,000 1,674,250 NON-CURRENT ASSETS Office Equipment 1,890,000 2,378,500 Accumulated Depreciation- Office Equipment -800,000 -950,000 TOTAL NON-CURRENT ASSETS 1,090,000 1,428,500 TOTAL ASSETS 2,540,000 3,102,750 LIABILITIES CURRENT LIABILITIES Accounts Payable Salaries Payable Interest Payable 190,000 192,830 140,000 178,500 60,000 75,000 TOTAL CURRENT LIABILITIES 390,000 446,330 NON-CURRENT LIABILITIES Notes Payable 580,000 450,000 TOTAL NON-CURRENT LIABILITIES 580,000 450,000 TOTAL LIABILITIES 970,000 896,330 OWNER'S EQUITY |Shoe Express, Capital 1,570,000 2,206,420 TOTAL LIABILITIES AND OWNER'S EQUITY 2,540,000 3,102,750