Foater Fabricators prepared the follaving balance shaet in preparing a loan application. Prepare a common-size balance sheet for each fiscal year. (Round percentages to 1 decimal place, eg. 12.1%. Negative amounts should be indicated by a negative sign preceding the number e.a. -45 or parentheses e.g. (45).) Liabilities and Shareholders' Equity Current liabilities: Accounts payable Accrued payroll and benefits Accrued liabilities Total current liabilities Deferred liabilities Other liabilities Total liabilities Shareholders' equity: Common stock Additional paid-in capital Retained earnings Total shareholders' equity Total liabilities and shareholders' equity % % % % % % %