Balance Sheet as at year end 31^st Dec

	2005	2006	2007	2008	2009
CAPITAL AND
LIABILITIES:
Equity share capital	400,000	600,000	500,000	400,000	600,000
Long term loan	500,000	250,000	300,000	400,000	300,000
Sundry creditors	200,000	300,000	350,000	340,000	250,000
Short term loan	50,000	40,000	60,000	115,000	50,000
ASSETS:
Land and Building	300,000	500,000	600,000	700,000	450,000
Furniture	600,000	450,000	400,000	400,000	500,000
Cash at bank	50,000	60,000	70,000	50,000	70,000
Stock	140,000	150,000	100,000	80,000	120,000
Prepaid expenses	60,000	30,000	40,000	25,000	60,000

You are required to carry out the following analyses;

Common size balance sheet for the five years. (20 marks) and interpret. (5 marks