b) Common-Size Balance Eco Play Ltd., with its head office in Vancouver, manufactures enviro-friendly, safe playground equipment for elementary schools. Its 2020 balance sheet follow. Eco Play Ltd. Balance Sheet (Sooo) As at December 31 2020 2019 Assets Cash $ 571 $ 2,928 13,672 14,260 31,794 24,961 579 450 2,244 -0- 46,195 39,719 1,084 -0- 596,139 $82.318 Trade and other receivables............. Inventories. Prepaid expenses. Other current assets. Property, plant, and equipment. Goodwill Total assets Liabilities and Equity Trade and other payables... Income taxes payable. Current loans Other current liabilities Long-term loans... Other long-term liabilities Share capital Contributed surplus.. Retained earnings Accumulated other comprehensive loss.. Total liabilities and equity........... -0 $19,479 $18,061 377 11,104 2,512 1,297 639 14,458 5.189 3,422 3,421 17,724 17,724 794 794 27,914 33,601 (53) -0- $96.139 $82.318 Required: Prepare a common-size balance sheet on a comparative basis for 2019 and 2020 Eco Play Ltd. Balance Sheet As at December 31 (in thousands of dollars) 2020 % 2019 % Assets Current Cash Trade and other receivables Inventories Prepaid expenses Other current assets Total current assets Property, plant and equipment Goodwill Total assets Liabilities Current Trade and other payables Income taxes payable Current loans Other current liabilities Total current liabilities Long-term loans Other long-term liabilities Total liabilities Equity Share capital Contributed surplus Retained earnings Accumulated other comprehensive loss Total equity Total liabilities and equity