Assets		Liabilities
Cash	$10,000	Accounts payable	$12,000
Accounts receivable	100,000	Notes payable	50,000
Inventory	110,000	Total current liabilities	$62,000
Total current assets	220,000	Long-term debt	128,000
Gross plant and equipment	500,000	Total liabilities	190,000
Less: accumulated depreciation	125,000	Common stock ($1 par, 100,000 shares)	100,000
Net plant and equipment	375,000	Paid-in-capital	155,000
Total assets	595,000	Retained earnings	150,000
Total stockholders' equity		$405,000
Total liabilities and equity		$595,000

Income Statement
Sales	$2,175,000
Cost of goods sold	$575,000
Gross profit	$1,600,000
General and administrative expense	$200,000

Use a spread sheet to construct a common-size balance sheet from the following balance sheet and the income statement.