\begin{tabular}{|l|r|r|r|} \hline & \multicolumn{1}{|c|}{ A } & \multicolumn{1}{|c|}{ B } & \multicolumn{1}{|c|}{ C } \\ \hline 1 & \multicolumn{2}{|c|}{ Current Year } & Prior Year \\ \hline 2 & & $7,440 & $8,000 \\ \hline 3 & Cash & 54,000 & 18,000 \\ \hline 4 & Accounts receivable & 44,000 & 40,000 \\ \hline 5 & Equipment, net & 91,680 & 66,000 \\ \hline 6 & Land & $197,120 & $132,000 \\ \hline 7 & Total assets & & \\ \hline 8 & & & \\ \hline 9 & Required: & \\ \hline 10 & Express the items in common-size percents. \\ \hline 11 & & & \\ \hline 12 & (Use cells A2 to C7 from the given information to complete this question.) \\ \hline 13 & & & \\ \hline 14 & & Current Year & Prior Year \\ \hline 15 & Cash & \\ \hline 16 & Accounts receivable & \\ \hline 17 & Equipment, net & \\ \hline 18 & Land & \\ \hline 19 & Total assets & \\ \hline 20 & & \\ \hline 21 & & \\ \hline 22 & & \\ \hline \hline \end{tabular}