Foster Fabricators prepared the following balance sheet in preparing a loan application. Dec. 31, 2020 Dec. 31, 2019 Assets Current assets: Cash and cash equivalents $248,005 $419,465 Accounts receivable 38,283 34,839 Inventory 15,043 15,332 Prepaid expenses and other current assets 39,965 34,795 Income tax receivable 58,152 16,488 Investments 415,199 338,592 Total current assets 814,647 859,511 Property, plant, & equipment, net 1,217,220 1, 106,984 Long-term investments 622,939 496,106 Other assets 70,260 64,716 Total assets $2,725,066 $2,527,317 Liabilities and Shareholders' Equity Current liabilities: Accounts payable $85,709 $69,613 Accrued payroll and benefits 64,958 73,894 Accrued liabilities 129,275 102,203 Total current liabilities 279,942 245,710Other liabilities 32,883 28,263 Total liabilities 597,092 514,948 Shareholders' equity: Common stock 358 354 Additional paid-in capital 954,988 861,843 Retained earnings 1,172,628 1,150,172 Total shareholders' equity 2,127,974 2,012,369 Total liabilities and shareholders' equity $2,725,066 $2,527,317 Prepare a common-size balance sheet for each fiscal year. (Round percentages to 1 decimal place, e.g. 12.1%. Negative amounts should be indicated by a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) 12/31/2020 12/31/2019 Assets Current assets: Cash and cash equivalents Accounts receivable % Inventory % % Prepaid expenses and other current assets % Income tax receivable % %Investments Total current assets % Property, plant, & equipment, net Long-term investments % Other assets % % Total assets Liabilities and Shareholders' Equity Current liabilities: Accounts payable Accrued payroll and benefits Accrued liabilities % Total current liabilities Deferred liabilities Other liabilities % % Total liabilities o