Common-Size Balance Sheets Following is the balance sheet for 3M Company. Prepare common-size balance sheets for 2017 and 2016.

Round answers to one decimal place. (i.e., 0.8867 = 88.7%)

3M Company and Subsidiaries Common-size Balance Sheets
($ millions)	Dec. 31, 2017			Dec. 31, 2016
Cash and cash equivalents	$4,129	Answer		$2,678	Answer
Accounts receivable	4,911	Answer		4,392	Answer
Total inventories	4,034	Answer		3,385	Answer
Prepaids	937	Answer		821	Answer
Other current assets	266	Answer		450	Answer
Total current assets	14,277	Answer		11,726	Answer
Property, plant and equipment, net	8,866	Answer		8,516	Answer
Goodwill	10,513	Answer		9,166	Answer
Intangible assets, net	2,936	Answer		2,320	Answer
Other assets	1,395	Answer		1,178	Answer
Total assets	$37,987	Answer		$32,906	Answer
Short-term debt & current portion of L-T debt	$1,853	Answer		$972	Answer
Accounts payable	1,945	Answer		1,798	Answer
Accrued payroll	870	Answer		678	Answer
Accrued income taxes	310	Answer		299	Answer
Other current liabilities	2,709	Answer		2,472	Answer
Total current liabilities	7,687	Answer		6,219	Answer
Long-term debt	12,096	Answer		10,678	Answer
Pension and postretirement benefits	3,620	Answer		4,018	Answer
Other liabilities	2,962	Answer		1,648	Answer
Total liabilities	26,365	Answer		22,563	Answer
Total equity	11,622	Answer		10,343	Answer
Total liabilities and equity	$37,987	Answer		$32,906	Answer