Birtle Corporation reports the following statement of financial position information for 2017 and 2018. Assets 2018 Current assets Cash Accounts receivable Inventory Total $ 43,805 16,843 BIRTLE CORPORATION 2017 and 2018 Statement of Financial Position Liabilities and Owners' Equity 2017 2018 2017 Current liabilities $ 9,279 $ 11,173 Accounts payable $ 41,060 23,683 25, 760 Notes payable 16, 157 42,636 46,915 $ 75,598 $ 83, B48 Total $ 57,217 Long-term debt $ 40,000 Owners' equity $ 272,047 $297,967 Common stock and paid-in surplus $ 50,000 Retained earnings 200,428 Total $250,428 $347,645 $381,815 Total liabilities and owners' equity $347,645 $ 60,648 $ 35,000 Fixed assets Net plant and equipment $ 50,000 236, 167 $286, 167 $381, 815 Total assets Prepare the 2018 combined common-size, common-base year statement of financial position for Birtle. (Do not round intermediate calculations. Round the final answers to 3 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 $297, 967 $347,645 $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 $ 41,060 16, 157 $ 57,217 $ 40,000 $ 43,805 16,843 $ 60,648 $ 35,000 $ 50,000 200,428 $250,428 $ 50,000 236, 167 $286, 167 $381,815 Total liabilities and owners' equity $347,645