Assets B D E Common-Size Percentages Current Assets: This Year Last Year Cash $ 20,000 $ 15,000 Accounts Receivable $ 22,000 $ 25,000 Inventory Total Current Assets $ 12,000 $ 15,000 $ 54,000 $ 55,000 Property, Plant & Equipment (net) $ 200,000 $170,000 Total Assets $ 254,000 $225,000 Liabilities & Equities Liabilities: Total Current Liabilities Bonds Payable Total Liabilities Equities: Common Stock $ 2,500 $ 3,000 $ 80,000 $75,000 $ 82,500 $ 78,000 $ 100,000 $100,000 $ 71,500 $ 47,000 Retained Earnings Total Equities $ 171,500 $ 147,000 Total Liabilities & Equities $ 254,000 $225,000 Income Statement Sales Revenue $ 250,000 $220,000 Cost of Goods Sold Gross Margin $ 160,000 $132,000 $ 90,000 $88,000 Selling & Administrative Expenses $ 70,000 $ 73,500 Operating Income $ 20,000 $ 14,500 Interest Expense $ 6,700 $5,500 Net Income $ 13,300 $ 9,000 spaces above, provide the Common-size percentages rounded to two decimal points for this year