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 279,942 245,710

Deferred liabilities 284,267 240,975

Other 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 2,127,974

Total liabilities and shareholders' equity $2,725,066 $2,527,317

Make 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

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

Shareholders' equity:

Common stock

Additional paid-in capital

Retained earnings

Total shareholders' equity

Total liabilities and shareholders' equity