1. Calculate the common-size balance sheet from the following information for the company:

Cash	50,000	Accts/Pay	25,800
Acct/Rec	60,000	Accrued expenses	30,000
Inventories	200,500	Short-term N/P	9,700
Total Current assets	310,500	Current liabilities	65,500
Net fixed assets	132,000	Long-term debt	150,000
Total assets	442,500	Total liabilities	215,500
		Owner's equity	227,000
		Total liabilities and owners equity	442,500