How do you calculate the common sized balance sheet through this balance sheet? What is the difference between a regular balance sheet and a common balance sheet.

\begin{tabular}{|c|c|c|c|c|} \hline Period Ending: & \begin{tabular}{l} 2023 \\ 30/09 \end{tabular} & \begin{tabular}{l} 2023 \\ 30/06 \end{tabular} & \begin{tabular}{l} 2023 \\ 31/03 \end{tabular} & \begin{tabular}{l} 2022 \\ 31/12 \end{tabular} \\ \hline Total Current Assets r & 979.18 & 1101.22 & 1114.66 & 1025.98 \\ \hline Cash and Short Term Investments & 127.32 & 166.24 & 125.69 & 191.63 \\ \hline Cash & - & - & - & - \\ \hline Cash \& Equivalents & 127.32 & 166.24 & 125.69 & 191.63 \\ \hline Short Term Investments & - & - & - & - \\ \hline Total Receivables, Net & 417.67 & 439.92 & 453.52 & 329.19 \\ \hline Accounts Receivables - Trade, Net & 391.21 & 409.59 & 418.96 & 295.59 \\ \hline Total Inventory & 390.16 & 436.27 & 476.11 & 471.55 \\ \hline Prepaid Expenses & 44.02 & 58.74 & 58.99 & 33.26 \\ \hline Other Current Assets, Total & 0.002 & 0.053 & 0.35 & 0.35 \\ \hline Total Assets & 4581.36 & 4603.12 & 4595.64 & 4501.8 \\ \hline Property/Plant/Equipment, Total - Net & 536.67 & 441.92 & 424.47 & 421.43 \\ \hline Property/Plant/Equipment, Total - Gross & - & 552.43 & 528.56 & 518.57 \\ \hline Accumulated Depreciation, Total & - & -110.51 & -104.09 & -97.14 \\ \hline Goodwill, Net & 711.88 & 711.57 & 711.56 & 714.81 \\ \hline Intangibles, Net & 1793.7 & 1795.88 & 1798.92 & 1800.17 \\ \hline Long Term Investments & - & - & - & - \\ \hline Note Receivable - Long Term & 26.47 & 30.32 & 34.56 & 33.59 \\ \hline Other Long Term Assets, Total & 32.25 & 13 & 12.54 & 11.13 \\ \hline Other Assets, Total & 500.17 & 535.95 & 556.42 & 670.99 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline Period Ending: & \begin{tabular}{l} 2023 \\ 30/09 \end{tabular} & \begin{tabular}{l} 2023 \\ 30/06 \end{tabular} & \begin{tabular}{l} 2023 \\ 31/03 \end{tabular} & \begin{tabular}{l} 2022 \\ 31/12 \end{tabular} \\ \hline Total Current Assets r & 979.18 & 1101.22 & 1114.66 & 1025.98 \\ \hline Cash and Short Term Investments & 127.32 & 166.24 & 125.69 & 191.63 \\ \hline Cash & - & - & - & - \\ \hline Cash \& Equivalents & 127.32 & 166.24 & 125.69 & 191.63 \\ \hline Short Term Investments & - & - & - & - \\ \hline Total Receivables, Net & 417.67 & 439.92 & 453.52 & 329.19 \\ \hline Accounts Receivables - Trade, Net & 391.21 & 409.59 & 418.96 & 295.59 \\ \hline Total Inventory & 390.16 & 436.27 & 476.11 & 471.55 \\ \hline Prepaid Expenses & 44.02 & 58.74 & 58.99 & 33.26 \\ \hline Other Current Assets, Total & 0.002 & 0.053 & 0.35 & 0.35 \\ \hline Total Assets & 4581.36 & 4603.12 & 4595.64 & 4501.8 \\ \hline Property/Plant/Equipment, Total - Net & 536.67 & 441.92 & 424.47 & 421.43 \\ \hline Property/Plant/Equipment, Total - Gross & - & 552.43 & 528.56 & 518.57 \\ \hline Accumulated Depreciation, Total & - & -110.51 & -104.09 & -97.14 \\ \hline Goodwill, Net & 711.88 & 711.57 & 711.56 & 714.81 \\ \hline Intangibles, Net & 1793.7 & 1795.88 & 1798.92 & 1800.17 \\ \hline Long Term Investments & - & - & - & - \\ \hline Note Receivable - Long Term & 26.47 & 30.32 & 34.56 & 33.59 \\ \hline Other Long Term Assets, Total & 32.25 & 13 & 12.54 & 11.13 \\ \hline Other Assets, Total & 500.17 & 535.95 & 556.42 & 670.99 \\ \hline \end{tabular}