Assets Liabilities

Cash $100$ Accounts payable $50$

Accounts receivable $45$ Notes payable $340$

Inventories $145$ Total Current Liabilities: $390$

Total Current Assets: $290$ Long Term Debt $100$

Equipment $400$ Total Liabilities: $490$

Land $110$ Common Stock $140$

Total Fixed Assets: $510$ Retained Earnings $170$

Total Assets: $800$ Total Common Equity: $310$

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You are asked to prepare a common size balance sheet using the balance sheet above. What number would be placed in total common equity?