Common Size Percentages 2017 2016 2017 2016 Assets Current Assets Cash 79,000 42,000 4.7% 2.5% Investments 65,000 96,000 Accounts receivable (net) 120,000 100,000 Inventory 250,000 265,000 Total Current assets 514,000 503,000 4.7% 2.5% Property, plant and equipment: (PPE) Land 100,000 100,000 Store equipment (net) 400,000 350,000 Office equipment (net) 45,000 50,000 Buildings (net) 625,000 675,000 Total property, plan, & equipment 1,170,000 1,175,000 Total assets 1,684,000 1,678,000 5% 3% Liabilities Current liabilities Accounts payable 164,000 190,000 Current notes payable 75,000 90,000 Taxes payable 26,000 12,000 Total current liabilities 265,000 292,000 0.0% 0.0% Non-current liabilities Notes payable 400,000 420,000 Total liabilities 665,000 712,000 0.0% 0.0% Equity Contributed capital Common shares 475,000 475,000 28.2% 28.3% Retained earnings 544,000 491,000 32.3% 29.3% Total equity 1,019,000 966,000 60.5% 57.6% Total liabilities and equity 1,684,000 1,678,000 61% 58%