Following is the balance sheet for 3M Company. Prepare common-size balance sheets for 2014 and 2013.

Round answers to one decimal place. (i.e., 0.8867 = 88.7%)

3M Company and Subsidiaries Common-size Balance Sheets
($ millions)	Dec. 31, 2014			Dec. 31, 2013
Cash and cash equivalents	$2,523	Answer		$3,337	Answer
Accounts receivable	4,238	Answer		4,253	Answer
Total inventories	3,706	Answer		3,864	Answer
Other current assets	1,298	Answer		1,279	Answer
Total current assets	11,765	Answer		12,733	Answer
Investments	930	Answer		1,575	Answer
Property, plant and equipment, net	8,489	Answer		8,652	Answer
Goodwill	7,050	Answer		7,345	Answer
Intangible assets, net	1,435	Answer		1,688	Answer
Other assets	1,600	Answer		1,557	Answer
Total assets	$31,269	Answer		$33,550	Answer
Short-term debt & current portion of L-T debt	$106	Answer		$1,683	Answer
Accounts payable	1,807	Answer		1,799	Answer
Accrued payroll	732	Answer		708	Answer
Accrued income taxes	435	Answer		417	Answer
Other current liabilities	2,918	Answer		2,891	Answer
Total current liabilities	5,998	Answer		7,498	Answer
Long-term debt	6,731	Answer		4,326	Answer
Other liabilities	5,398	Answer		3,778	Answer
Total liabilities	18,127	Answer		15,602	Answer
Stockholders' equity, net	13,142	Answer		17,948	Answer
Total liabilities and stockholders' equity	$31,269	Answer		$33,550	Answer