Current assets									Current liabilities
Cash	$	9,279			$	11,173			Accounts payable	$	41,060			$	43,805
Accounts receivable		23,683				25,760			Notes payable		16,157				16,843
Inventory		42,636				46,915
Total	$	75,598			$	83,848			Total	$	57,217			$	60,648
									Long-term debt	$	40,000			$	35,000
Fixed assets									Owners equity
									Common stock and paid-in surplus	$	50,000			$	50,000
									Retained earnings		200,428				236,167
Net plant and equipment	$	272,047			$	297,967			Total	$	250,428			$	286,167
Total assets	$	347,645			$	381,815			Total liabilities and owners equity	$	347,645			$	381,815

Prepare the 2017 and 2018 common-size statement of financial position for Birtle. (Round the final answers to 2 decimal places.)