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

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