FSA Company's Summary Financial Data (In billions, except per share data) 2021 Net Sales Gross Profit 2020 2019 2018 2017 20.85 19.75 19.12 19.42 18.27 6.15 7.38 7.27 6.68 6.60 Operating Income 2.44 2.90 3.07 2.64 2.75 Net Income Restructuring charge (after tax) Net Income before restructuring Op Income before restructuring Total Assets Total Liabilities 1.59 1.84 0.29 0.00 0.09 1.88 1.84 1.98 2.73 2.90 3.16 1.88 1.69 1.82 0.05 0.10 1.74 1.92 2.69 2.84 19.37 19.04 17.87 16.67 16.95 13.84 13.12 12.47 12.80 11.73 Long Term Debt 5.43 5.12 4.79 4.88 4.39 Shareholder' Equity 5.53 5.92 5.41 3.88 5.22 Treasury Stock at cost 2.11 4.73 4.09 4.29 3.81 Basic Earnings per share Cash Dividends per share Closing Stock Price Shares Outstanding (billions) 4.02 4.47 4.53 4.08 2.76 2.58 2.38 2.27 73.56 63.04 63.71 52.74 69.34 4.13 2.08 0.40 0.41 0.42 0.41 0.42 Using the above information, kindly prepare the following: a) Prepare the common-size financial statements (both common-size income statements and common-size balance sheets) for all the years. Discuss your findings.