Financial Statements for R&E Supplies, Inc., December 31, 20142017 ($ thousands)
Income Statements
	2014	2015	2016	2017*
Net sales	$11,190	$13,764	$16,104	$20,613
Cost of goods sold	9,400	11,699	13,688	17,727
Gross profit	1,790	2,065	2,416	2,886
Expenses:
General, selling, and administrative expenses	1,019	1,239	1,610	2,267
Net interest expense	100	103	110	90
Earnings before tax	671	723	696	529
Tax	302	325	313	238
Earnings after tax	$ 369	$ 398	$ 383	$ 291
Balance Sheets
Assets
Current assets:
Cash and securities	$ 671	$ 551	$ 644	$ 412
Accounts receivable	1,343	1,789	2,094	2,886
Inventories	1,119	1,376	1,932	2,267
Prepaid expenses	14	12	15	18
Total current assets	3,147	3,728	4,685	5,583
Net fixed assets	128	124	295	287
Total assets	$ 3,275	$3,852	$4,980	$5,870
Liabilities and Owners Equity
Current liabilities:
Bank loan	$ 50	$ 50	$ 50	$ 50
Accounts payable	1,007	1,443	2,426	3,212
Current portion long-term debt	60	50	50	100
Accrued wages	5	7	10	18
Total current liabilities	1,122	1,550	2,536	3,380
Long-term debt	960	910	860	760
Common stock	150	150	150	150
Retained earnings	1,043	1,242	1,434	1,580
Total liabilities and owners equity	$ 3,275	$3,852	$4,980	$5,870

a. create the 2014-2017 COMMON-SIZE financial statements for this company.