Birtle Corporation reports the following statement of financial position information for 2017 and 2018. Assets 2017 2018 Current assets Cash Accounts receivable Inventory Total $ 43,805 16,843 $ 9,279 23,683 42,636 $ 75,598 BIRTLE CORPORATION 2017 and 2018 Statement of Financial Position Liabilities and Owners' Equity 2018 2017 Current liabilities $ 11,173 Accounts payable $ 41,060 25,760 Notes payable 16, 157 46,915 $ 83, 848 Total $ 57,217 Long-term debt $ 40,000 Owners' equity Common stock and paid-in surplus $ 50,000 Retained earnings 200,428 $ 297,967 Total $250,428 $381,815 Total liabilities and owners' equity $347,645 $ 60,648 $ 35,000 Fixed assets Net plant and equipment Total assets $ 272,047 $347,645 $ 50,000 236, 167 $286, 167 $381,815 Prepare the 2017 and 2018 common-size statement of financial position for Birtle. (Round the final answers to 2 decimal places.) 2017 2018 Assets Current assets Cash Accounts receivable Inventory Total $ 9,279 23,683 42,636 $ 75,598 $ 11,173 25,760 46,915 $ 83, 848 $ 272,047 $347,645 $ 297,967 $381, 815 Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity $ 41,060 16, 157 $ 57,217 $ 40,000 $ 43,805 16,843 $ 60,648 $ 35,000 $ 50,000 200,428 $ 250,428 $ 347,645 $ 50,000 236, 167 $286, 167 $381,815