2015. Use this momen W WOIR UN PRINS 73 through 17. Birtle CORPORATION 2014 and 2015 Statement of Financial Position Assets Uabalties and Owners Equity 2014 2015 2014 2015 Current assets Current liabilities Cash 5 9279 $11.173 Accounts payable $ 41,060 $ 43,805 Accounts receivable 23,683 25,760 Notes payable 16, 157 16,843 Inventory 42,636 46.215 Total 5 57,217 $ 60,648 Total $ 75,598 S 83,848 Long-term debt $40,000 $35,000 Fixed assets Owners' equity Net plant and equipment 272,047 297,97 Common stock and paid-in surplus $ 50,000 $50,000 Retained earnings 200,428 236, 167 Total $250,428 $286,167 Tatal assets $347,645 $381,815 Total liabilities and owners' equity $347,645 $381,815 Click here for a description of Table: Questions and Problems 13 through 17. 13. Preparing Standardized Financial Statements (LO2) Prepare the 2014 and 2015 common-size statement of financial position for Birtle