Common-Size and Rate of Change Analyses: Hershey

The Hershey Company is one of the world's leading producers of chocolates, candies, and confections. It sells chocolates and candies, mints and gums, baking ingredients, toppings, and beverages. Hershey's consolidated balance sheets for 2012 and 2013 follow.

Hershey: Consolidated Balance Sheets
	Dollar Amounts in Millions
	2012	2013
Assets
Current Assets
Cash and Equivalents	$ 728.3	$ 1,118.5
Receivables	461.4	477.9
Inventories	633.3	659.5
Deferred Income Taxes	122.2	52.5
Prepaid Expenses and Other Assets	168.3	178.9
Total Current Assets	$ 2,113.5	$ 2,487.3
Property, Plant and Equipment, Net	1,674.1	1,805.3
Goodwill	588.0	576.6
Other Intangible Assets, net	214.7	195.2
Other Assets	164.5	293.0
Total Assets	$ 4,754.8	$ 5,357.5
Liabilities and Shareholders' Equity
Current Liabilities
Accounts Payable	$ 442.0	$ 461.5
Accrued Liabilities	650.9	699.7
Accrued Income Taxes	2.3	79.9
Short-Term Debt	118.2	166.0
Current Portion of Long-Term Debt	257.7	0.9
Total Current Liabilities	$ 1,471.1	$ 1,408.0
Long-Term Debt	1,531.0	1,795.1
Other Long-Term Liabilities	668.7	434.1
Deferred Income Taxes	35.7	104.2
Total Liabilities	$ 3,706.5	$ 3,741.4
Shareholders' Equity
Common Stock	359.9	359.9
Additional Paid-In Capital	593.0	664.9
Retained Earnings	5,027.6	5,454.3
Treasury Stock (at cost)	(4,558.7)	(4,707.7)
Accumulated Other Comprehensive Loss	(385.1)	(166.6)
Noncontrolling interests	11.6	11.2
Total Shareholders' Equity	$ 1,048.4	$ 1,616.1
Total Liabilities and Shareholders' Equity	$ 4,754.8	$ 5,357.5

Required:

Compute the common-size balance sheet for 2013 and the rate of change balance sheet for 2013. Round your answers to one decimal place. Indicate decreasing percentages with a minus sign.

Hershey: Consolidated Balance Sheets
	Common- Sized 2013	Rates of Change
Assets
Current Assets:
Cash and Equivalents	fill in the blank 1%	fill in the blank 2%
Receivables	fill in the blank 3%	fill in the blank 4%
Inventories	fill in the blank 5%	fill in the blank 6%
Deferred Income Taxes	fill in the blank 7%	fill in the blank 8%
Prepaid Expenses and Other Assets	fill in the blank 9%	fill in the blank 10%
Total Current Assets	fill in the blank 11%	fill in the blank 12%
Property, Plant and Equipment, Net	fill in the blank 13%	fill in the blank 14%
Goodwill	fill in the blank 15%	fill in the blank 16%
Other Intangible Assets, net	fill in the blank 17%	fill in the blank 18%
Other Assets	fill in the blank 19%	fill in the blank 20%
Total Assets	fill in the blank 21%	fill in the blank 22%
Liabilities and Shareholders' Equity
Current Liabilities:
Accounts Payable	fill in the blank 23%	fill in the blank 24%
Accrued Liabilities	fill in the blank 25%	fill in the blank 26%
Accrued Income Taxes	fill in the blank 27%	fill in the blank 28%
Short-Term Debt	fill in the blank 29%	fill in the blank 30%
Current Portion of Long-Term Debt	fill in the blank 31%	fill in the blank 32%
Total Current Liabilities	fill in the blank 33%	fill in the blank 34%
Long-Term Debt	fill in the blank 35%	fill in the blank 36%
Other Long-Term Liabilities	fill in the blank 37%	fill in the blank 38%
Deferred Income Taxes	fill in the blank 39%	fill in the blank 40%
Total Liabilities	fill in the blank 41%	fill in the blank 42%
Shareholders' Equity:
Common Stock	fill in the blank 43%	fill in the blank 44%
Additional Paid-In Capital	fill in the blank 45%	fill in the blank 46%
Retained Earnings	fill in the blank 47%	fill in the blank 48%
Treasury Stock (at cost)	fill in the blank 49%	fill in the blank 50%
Accumulated Other Comprehensive Loss	fill in the blank 51%	fill in the blank 52%
Noncontrolling interests	fill in the blank 53%	fill in the blank 54%
Total Shareholders' Equity	fill in the blank 55%	fill in the blank 56%
Total Liabilities and Shareholders' Equity	fill in the blank 57%	fill in the blank 58%