ALARM Prepare the common size, and common-base year for O'Leary Industrial Supply's Statement of Financial Position using the spreadsheets below Use 3 decimal places 2019 Common-size Statement of Financial Position O'Leary Industrial Supply Balance Sheets as at December 31 2017 2018 Current assets Cash 11,500 24,700 Marketable securities 7.000 7.000 Accounts receivable 297,300 361,800 Inventories 289,900 330,000 prepaid expenses 5,500 800 Total current assets 611,200 724,300 Net plant and equipment 184,300 172.900 Goodwill 30,600 28,200 Total assets 826,100 925,400 Current liabilities Accounts payable 209,700 196,700 Line of credit 169,000 202,000 Accruals 14,400 23,700 Total current liabilities 393,100 422,400 Long-term debt 141,000 181,600 Total debt 534,100 604.000 Equity Common shares 14,000 14,000 Retained earnings 278,000 307,400 Total equity 292.000 321,400 Total liabilities and equity 826,100 925,400 14,900 7,000 410,800 256,600 5,200 694,500 162,000 25,400 881,900 145,900 254,000 3,700 403,600 225,800 629.400 14,000 238,500 252,500 881,900 2018 2019 24,700 7,000 361,800 330,000 800 724,300 172.900 28,200 925,400 14,900 7,000 410,800 256,600 5,200 694,500 162,000 25,400 881,900 Common-base year Statement of Financial Position 2017 Current assets Cash 11.500 Marketable securities 7.000 Accounts receivable 297,300 Inventories 289,900 prepaid expenses 5,500 Total current assets 611,200 Net plant and equipment 184,300 Goodwill 30,600 Total assets 826,100 Current liabilities Accounts payable 209.700 Line of credit 169,000 Accruals 14,400 Total current liabilities 393,100 Long-term debt 141,000 Total debt 534,100 Equity Common shares 14,000 Retained earnings 278,000 Total equity 292,000 Total liabilities and equity 826,100 196,700 202,000 23,700 422,400 181,600 604,000 145,900 254,000 3,700 403,600 225,800 629,400 14,000 307,400 321,400 925,400 14,000 238,500 252,500 881,900