Birtle Corporation reports the following statement of financial position information for 2017 and 2018.

BIRTLE CORPORATION 2017 and 2018 Statement of Financial Position
Assets		Liabilities and Owners Equity
	2017		2018			2017		2018
Current assets									Current liabilities
Cash	$	9,279			$	11,173			Accounts payable	$	41,060			$	43,805
Accounts receivable		23,683				25,760			Notes payable		16,157				16,843
Inventory		42,636				46,915
Total	$	75,598			$	83,848			Total	$	57,217			$	60,648
									Long-term debt	$	40,000			$	35,000
Fixed assets									Owners equity
									Common stock and paid-in surplus	$	50,000			$	50,000
									Retained earnings		200,428				236,167
Net plant and equipment	$	272,047			$	297,967			Total	$	250,428			$	286,167
Total assets	$	347,645			$	381,815			Total liabilities and owners equity	$	347,645			$	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	$	9,279			%			$	11,173			%
Accounts receivable		23,683			%				25,760			%
Inventory		42,636			%				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
Accounts payable	$	41,060			%			$	43,805			%
Notes payable		16,157			%				16,843			%
Total	$	57,217			%			$	60,648			%
Long-term debt	$	40,000			%			$	35,000			%
Owners' equity
Common stock and paid-in surplus	$	50,000			%			$	50,000			%
Accumulated retained earnings		200,428			%				236,167			%
Total	$	250,428			%			$	286,167			%
Total liabilities and owners' equity	$	347,645			%			$	381,815			%