Foster Fabricators prepared the following balance sheet in preparing a loan application. \begin{tabular}{|lr|} \hline Dec. 31,2020 & Dec. 31,2019 \\ \hline \end{tabular} Assets Current assets: Cash and cash equivalents $248,005$419.465 Accounts receivable Inventory Prepaidexpensesandothercurrentassets39,96534,795 Income tax receivable Investments Total current assets Property, plant, \& equipment, net Long-term investments Other assets Total assets Liabilities and Shareholders' Equity 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 358 Additional paid-in capital 954,988861,843 Retained earnings Total shareholders' equity Total liabilities and shareholders' equity Preparea common-size balance shcet for each fiscal year, (Round percentages to 1 decimal place, es. 12.1\%. Negative amounts should be. indicated by a negative sign preceding the number eg. -45 or parentheseses. (45).) 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 Liabilities and Shareholders' Equity Current liabilities: Accounts payable Acerued payroll and benefits Accrued liabilities Total current liabilities Deferred liabilities Other liabilities Total liablities Shareholders'equity: Shareholders'equity: Common stock % % % % Additional paid-in capital Retained earnings Totalshareholders' equity Total liabilities and shareholders' equity