Express the following balance sheets for Safety Company in common-size percentages.

Safety Company Balance Sheets December 31, 2015 and 2014
	2015	2014
Assets
Cash	$43,000	$22,000
Accounts receivable	38,000	42,000
Merchandise inventory	61,000	52,000
Prepaid insurance	6,000	9,000
Long-term investments	49,000	20,000
Plant assets (net)	218,000	218,000
Total assets	$415,000	$363,000
Liabilities and Equity
Current liabilities	$62,000	$75,000
Long-term liabilities	45,000	36,000
Common stock	150,000	150,000
Retained earnings	158,000	102,000
Total liabilities and equity	$415,000	$363,000