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

Common-Size and Rate of Change Analyses: McComick MeCormick \& Company, inc, is one of the world's leading producers of spices, herbs, seasonings, condiments, and other flavorings for foods. Its products are sold to consumers, with some of the leading brands of spices and seasonings, as well as to industrial producers of foods, MeCormick's consolldated batance sheets for 2012 and 2013 follow. MeCormick: Consolidated Balance Sheets Liabilities and Shareholders' Equity Current Liabilities Short-Term Borrowings Current Portion of Long-Term Debt Trade Accounts Payable Other Accrued Llabilities Total Current Liabilities Long-Term Debt Other Long-Term Liabilities Total Liabilities Shareholders' Equity Common Stock $140.3$211.6 252.32.5 375.8387.3 \begin{tabular}{|c|r} \hline 419.2 & 461.7 \\ \hline 187.6 & $1,063.1 \\ \hline 779.2 & 1,019.0 \\ \hline \end{tabular} Retained Earnings \begin{tabular}{rrr} 498.4 & 419.9 \\ \hline$2,465.2 & $2,502.0 \\ \hline \end{tabular} Accumulated Other Compreitensive Loss Noncontrolling interests Total Shareholders' Equity Total Liabilities and Shareholders' Equity $4,165.4$4,449.7 Common-Sized Rates of Change Assets 20132013 Current Assets Cash and Cash Equlvalents Trade Accounts Receivable Inventories Prepaid Expenses and Other Current Assets Total Current Assets Property, Plant, and Equipment, Net Goodwill Intangible Assets, Net Investments and Other Assets Total Assets Liabilities and Shareholders' Equity Current Liabilities Short-Term Borrowings Current Portion of Long-Term Debt Trade Accounts Payable Other Accrued Liabilities Total Current Llabilities Long-Term Debt Other Long-Term Liabilities Total Liabilities Shareholders' Equity Common Stock Retained earnings Accumulated Other Comprehensive income (Loss) Noncontroling Interests Total Shareholders' Equity Total Liabilities and Shareholders' Equity