Given the following portion of the balance sheet, construct a common size balance sheet for this portion.

$ 4,061 5,272 Assets Current Assets Cash Marketable securities (Note A) Accounts receivable, less allowance for doubtful accounts of $448 in 2007 and $417 in 2006 Inventories (Note A) Prepaid expenses Total current assets Property, Plant, and Equipment (Notes A, C, and E) Land Buildings and leasehold improvements Equipment 8,960 47,041 512 65,846 811 18,273 21,523 40,607 11,528 Less accumulated depreciation and amortization Net property, plant, and equipment Other Assets (Note A) 29,079 373 $95,298 Q Total Assets