Calculate the common$-$size balance sheet from the following information for$-$the company:

$\backslash$table$[[$Cash$,50,000,$Accts$/$Pay$,25,800],[$Acct$/$Rec$,60,000,\backslash$table$[[$Accrued$],[$expenses$]],30,000],[$Inventories$,200,500,\backslash$table$[[$Short$-$term N$/$P$]],9,700],[$Total Current assets,$310,500,\backslash$table$[[$Current$],[$liabilities$]],65,500],[$Net flxed assets,$132,000,$Long$-$term debt,$150,000],[$Total assets,$442,500,$Total liabilities,$215,500],[,,$Owner's equity,$227,000],[,,\backslash$table$[[$Total liabilities$],[$and owners'$]],442,500$