how can I the percents, as well base amount for balance sheet and. based amount for income statements.

Lueder's Medical Clinic - Income Statement Year Ended December 31 Operating Revenue 2017 2018 Gross patient service revenue $775,000.00 $844,000.00 Less: Contractual allowances 465,000.00 505,200.00 Net patient service revenue 310,000.00 338,800.00 Other operating revenue 18,000.00 28,000.00 Total operating revenue 328,000.00 366,800.00 Operating Expenses 2017 2018 Salaries and wages 139,279.00 165,320.00 Employee benefits 13,041.00 14,062.00 Supplies expense 17,376.00 17,058.00 Purchased services 29,200.00 26,756.00 Other operating expenses 105,076.00 117,806.00 Provision for bad debts 18,440.00 11,500.00 Depreciation and amortization 17,650.00 12,500.00 Interest expense 2,750.00 1,819.00 Total Expenses $342,812.00 $366,821.00 Revenue over expenses from operations (14,812.00) (21.00) Nonoperating gains: Investment income 15,325.00 1,445.00 Net income (loss) $513.00 $1,424.00DOUILLICITI NOW IRISHIfe UnLIVEISILY Lueders Medical Clinic - Balance Sheet Year Ended December 31 Assets Current Assets 2017 2018 Cash and investments $12,000.00 $13,650.00 Patient accounts receivable, net allowance 75,675.00 66,135.00 Supplies inventory 30,100.00 19,340.00 Total current assets 117,775.00 99,125.00 Property and equip, net of accumulated depreciation 37,672.00 60,321.00 Total assets $155,447.00 $159,446.00 Liability and Equity Current Liabilities 2017 2018 Accounts payable $41,254.00 $65,450.00 Accrued salaries and expenses 15,200.00 7,600.00 Due to third-party payors 21,345.00 15,350.00 Total current liabilities 77,799.00 88,400.00 Long-term liabilities 12,355.00 15,000.00 Pension liabilities 11,124.00 5,500.00 Total Liabilities 101,278.00 108,900.00 Equity 54,169.00 50,546.00 Total liabilities and equity $155,447.00 $159,446.00