Birtle Corporation reports the following statement of financial position information for 2014 and 2015 Birtle CORPORATION 2014 and 2015 Statement of Financial Position Assets Liabilities and Owners' Equity 2014 2015 2014 2015 Current assets Current liabilities $ 41,060 Cash Accounts receivable Inventory $ 9,279 23,683 42,636 $11,173 25,760 46,915 Accounts payable Notes payable $43,805 16,843 16,157 57217 $ 40,000 50,000 Total $ 75,598 $ 83,848 Total $ 60,648 $ 35,000 $ 50,000 Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings 200,428 $250,428 $347,645 236,167 $286,167 $381,815 Net plant and equipment $272,047 $297,967 Total Total assets $347,645 $381,815 Total liabilities and owners' equity Prepare the 2014 and 2015 common-size statement of financial position for Birtle. (Round the final answers to 2 decimal places.) 2014 2015 Assets Current assets Cash Accounts receivable Inventory $ 9,279 23,683 42,636 % $11,173 25,760 46,915 Total $ 75,598 % $83,848 Fixed assets Net plant and equipment $272,047 % $297,967 Total assets $347,645 % $381,815 Liabilities and Owners' Equity Current liabilities $41,060 Accounts payable Notes payable % $43,805 16,157 16,843 Total 57,217 % $60,648 Long-term debt Owners' equity $ 40,000 % $35,000 Common stock and paid-in surplus Accumulated retained earnings $50,000 % $50,000 200,428 $250,428 $347,645 236,167 % $286,167 % $381,815 Total Total liabilities and owners' equity