Below are the comparative balance sheets of Wiser Company for 2019 and 2018.

Wiser Corporation Comparative Balance Sheets December 31

	2019	2018
Cash	$42,000	$40,000
Accounts receivable	54,000	50,000
Merchandise inventory	78,000	60,000
Property, plant, and equipment, net	426,000	350,000
Total assets	$600,000	$500,000
Accounts payable	$60,000	$47,500
Long-term notes payable	150,000	150,000
Common stock	204,000	204,000
Retained earnings	186,000	98,500
Total liabilities and equity	$600,000	$500,000

Fill in the blanks to express the balance sheet each year in common-size percents (vertical analysis). Round your answer to the one decimal place. Do not use commas or percentage signs in your answers.

	2019 %	2018 %
Cash
Accounts receivable
Merchandise inventory
Property, plant, and equipment, net
Total assets
Accounts payable
Long-term notes payable
Common stock
Retained earnings
Total liabilities and equity