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, Alberta, and its 2020 and 2019 balance sheets and income statements follow.

Alberta Playground Inc.
Balance Sheet ($000)
Years Ended March 31
	2020			2019
Assets
Current assets
Cash and cash equivalents	$	78,091		$	55,419
Receivables		461,407			367,669
Inventories		663,694			568,254
Prepaid expenses and other assets		51,120			29,674
Non-strategic investment		27,863			120
Other current assets		33,103			28,422
Total current assets	$	1,315,278		$	1,049,558
Portfolio investment		0			41,343
Property, Plant, & Equipment		1,051,150			1,062,756
Goodwill		850,230			719,095
Trademarks and other intangibles		340,838			318,413
Other assets		139,093			94,566
Total assets	$	3,696,589		$	3,285,731
Liabilities
Current liabilities
Bank loans	$	171,189		$	62,172
Accounts payable and accrued liabilities		574,679			472,006
Income taxes payable		199,238			149,977
Current portion of long term debt		28,319			8,759
Total current liabilities	$	973,425		$	692,914
Non-Current Liabilities
Long-term debt		379,680			381,990
Other liabilities		189,583			153,969
Total liabilities	$	1,542,688		$	1,228,873
Equity
Common shares	$	623,675		$	590,749
Retained earnings		1,530,226			1,466,109
Total equity	$	2,153,901		$	2,056,858
Total liabilities and equity	$	3,696,589		$	3,285,731

Alberta Playground Inc.
Income Statement ($000)
Years Ended March 31
	2020			2019
Revenues	$	6,085,470		$	5,870,582
Cost of sales, selling and administrative expenses		5,247,330			5,130,511
Depreciation and amortization expense		106,332			115,006
Operating profit		731,808			625,065
Interest on long-term debt		23,391			30,081
Other expenses		14,863			5,761
Earnings before income taxes		693,554			589,223
Income taxes		199,715			163,789
Profit	$	493,839		$	425,434

Assume the common shares represent 204,430 (thousand) shares issued and outstanding for the entire year ended March 31, 2020. Required: 1. Prepare a common-size balance sheet and income statement on a comparative basis for 2019 and 2020. (Round the final percentage answers to 2 decimal places. Negative answers should be indicated by a minus sign.)

2. Calculate the 2020 ratios for Alberta Playground Inc. including a comparison against the industry averages. (Round the final answers to 2 decimal places.)