Foster Fabricators prepared the following balance sheet in preparing a loan application.

Dec. 31, 2020Dec. 31, 2019AssetsCurrent assets:Cash and cash equivalents$248,005

$419,465

Accounts receivable38,283

34,839

Inventory15,043

15,332

Prepaid expenses and other current assets

39,96534,795Income tax receivable

58,15216,488Investments415,199338,592Total current assets814,647

859,511

Property, plant, & equipment, net1,217,220

1,106,984Long-term investments622,939496,106Other assets70,260

64,716

Total assets$2,725,066

$2,527,317

Liabilities and Shareholders' EquityCurrent liabilities:Accounts payable$85,709

$69,613

Accrued payroll and benefits

64,958

73,894

Accrued liabilities

129,275

102,203

Total current liabilities279,942

245,710

Deferred liabilities284,267240,975Other liabilities32,883

28,263

Total liabilities597,092

514,948

Shareholders' equity:Common stock358

354

Additional paid-in capital954,988861,843Retained earnings

1,172,6281,150,172Total shareholders' equity2,127,974

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

AssetsCurrent assets:Cash and cash equivalentsenter percentages

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Total assetsenter percentages for this part of the balance sheet

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%Liabilities and Shareholders' EquityCurrent liabilities:Accounts payableenter percentages

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%Deferred liabilitiesenter percentages

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%Shareholders' equity:Common stockenter percentages

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%Retained earnings

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%Total shareholders' equityenter percenatges for section two

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%Total liabilities and shareholders' equityenter percenatges for this part of the balance sheet

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