Alberta Playground Inc. produces, markets, distributes, and installs durable playground equipment. It is a new, growing playground distributor in Canada, and is hoping to expand to other provinces shortly. Its head office is in Edmonton, and its $2023$ and $2022$ balance sheets and income statements follow.

Assume the common shares represent $205,730($thousand$)$ shares issued and outstanding for the entire year ended March $31,2023.$

Required:

$1.$ Prepare a common$-$size balance sheet and income statement on a comparative basis for $2023$ and $2022.($Round the final percentage answers to $2$ decimal places. Negative answers should be indicated by a minus sign.$)$