Hansel Corporation's condensed balance sheets appear below:

$\backslash$table$[[,20\backslash$times $3,20\backslash$times $2,20$X$1],[$Assets:$],[$Current assets,$$55,000,$$$56,500,$$$70,000],[$Plant & equipment, net,$495,000,410,000,440,000],[$Intangible assets, net,$20,000,27,500,40,000],[$Total assets,$$570,000,$$$494,000,$$$550,000],[$Liabilities & Stockholders' Equity:,,,$],[$Current liabilities,$$40,000,$$$35,000,$$$32,500],[$Long$-$term liabilities,$395,000,310,000,375,000],[$Stockholders$\text{'}$ equity,$135,000,149,000,142,500],[$Total liabilities & equity,$$570,000,$$$494,000,$$$550,000]]$

In a common size balance sheet for $203,$ total liabilities and equity are expressed as