(Common size analysis and differences in prohtability and leverage Comparative financial statement data for Cool Brewery Ltd, and Northern Boer Ltd, two competitors, follow amounts in thousands Cool Brewery Ltd. Northern Beer Ltd, 2020 2019 2020 2019 $206.770 540680 Net sales Cost of goods sold Operating expenses 101.770 16, 110 88,560 17,430 Interest expense 7.450 410 Income tax expense 4,700 1.140 Cash 11,170 $10.550 4.300 $2,320 Other current assets 93.460 83,880 8,400 6,800 Long-term assets (net) 213.950 209,600 31.160 32.550 Current liabilities 70.580 57.810 4.210 3.990 Long-term liabilities 98,310 111.790 8.550 7.690 Share capital 51,200 46,500 18.600 15,200 Retained earnings 98,490 87.930 12 500 14.790 Prepare a common-size analysis for 2020 for Cool Brewery Ltd. and Northern Beer Ltd. (Round percentage answers to 1 decimol place, eg. 15.1%) Cool Brewery Northern Beer Net ses Cost of goods sold Net earnings Operating expenses Income tax expense % Net sales $ % $