How do you reformulate the balance sheet?

Common Size Balance Sheet 2018 2017 2019 16.19% 10.56% 45.45% 26.20% 0.35% 0.01% 1.24% 17.52% 10.75% 45.48% 24.16% 0.37% 0.01% 1.71% 100.00% 16.52% 14.61% 43.58% 22.36% 0.47% 0.05% 2.41% 100.00% 100.00% 4 5 ASSETS 2015 2016 2017 2018 2019 6 Current Assets: 7 Cash and cash equivalents $ 716.4 S 433.6 5 316.7 S 426.8 $ 337.5 8 Accounts receivable $ 1,217.9 $ 1,328.7 $ 1,481.3 $ 1,467.9 $ 1,543.9 9 Unbilled services $ 156.65 190.0 S 235.6 S 394.4 $ 481.4 10 Supplies inventories $ 191.0 $ 205.2 $ 227.6 $ 237.35 244.7 11 Prepaid expenses and other $ 340.3 $ 321.2 $421.4 $ 309.0 S 373.7 12 Deferred income taxes $ 40.8 13 Total current assets $ 2,663.0 $ 2,478.7 $ 2,682.6 $ 2,835.4 $ 2,981.2 14 Property, plant, and equipment, net $ 1,747.4 $ 1,718.6 $ 1,748.9 $ 1,740.3 $ 2,636.6 15 Goodwill, net $ 6,227.7 $ 6,424.4 $ 7,530.0 $ 7,360.3 $ 7,865.0 16 Intangible assets, net $ 3,323.5 S 3,400.5 $ 4,340.8 $ 3,911.1 $ 4,034.5 17 Joint venture partnerships and equity method investments $ 58.2 $ 57.6 $ 58.4 S 60.5 $ 84.9 18 Deferred income taxes $ 2.3 $ 2.1 S 19 $ 1.7 S 8.8 19 Other assets, net $201.9 $ 165.1 $ 205,4 $ 276.0 $ 435.4 20 Total assets $14,221.7 $14,247.0 $16,568.0 $16,185.3 $18,046.4 21 LIABILITIES AND SHAREHOLDERS' EQUITY 22 Current Liabilities: 23 Accounts payable $ 497.4 S 508.4 $ 663.0 $ 634.6 $ 632.3 24 Accrued expenses and other $ 633.1 $ 593.7 S 632.9 $ 870.0 S 942.4 25 Unearned revenue $ 146.1 S 176.0 S 332.7 $ 356.4 S 451.0 26 Short-term operating lease liabilities $ 206.5 27 Short-term finance lease liabilities S 7.9 $ 8.4 28 28 Short-term borrowings and current portion of long-term debt $424.9 $ 549.5 $ 417.5 $17.9 $415.2 29 Total current liabilities $ 1,701.5 $ 1,827.6 $ 2,046.1 $ 1,878.9 $ 2,655.8 30 Long-term debt, less current portion $ 5,992.1 $5,300.0 $ 6,344.6 $ 5,990.9 $ 5,789.8 31 Operating lease liabilities $ 596.6 32 Financing lease liabilities $ 51.0 $ 91.1 33 Deferred income taxes and other tax liabilities $ 1,245.7 $ 1,206.4 $948.3 $ 940.0 S 942.8 34 Other liabilities $ 323.1 $ 392.0 S 378.2 S 334.0 $ 383.2 35 Total liabilities $ 9,262.4 S 8,726.0 $ 9,717.2 S 9,194.8 $10,459.3 36 Commitments and contingent liabilities 37 Noncontrolling interest $ 14.9 $ 15.2 $ 20.8 $ 19.1 S 20.1 38 Shareholders' equity 39 Common stock $ 12.0 $ 12.15 120 S 11.7 S 9.0 40 Additional paid in capital $ 1,974.5 $ 2,131.7 $ 1,989.8 $ 1,451.1 $ 26.8 41 Retained earnings $ 4,223.0 S 4,955.8 $ 6,224.0 $ 7,079.8 $ 7,903.6 42 Less common stock held in treasury $ (978.1) S(1,012.7) S(1,060.1) S(1,108.1) 43 Accumulated other comprehensive income $ (287.0) S (581.1) S (335.7) S (463.1) S (372.4) 44 Total shareholders' equity $ 4,944.4 S 5,505.8 S 6,830.0 S 6,971,4 $ 7,567.0 45 Total liabilities and shareholders' equity $14,221.7 $14,247.0 $16,568.0 $16,185.3 $18,046.4 46 21.06% 65.29% 0.00% 0.00% 9.76% 3.89% 100.00% 20.43% 65.17% 0.00% 0.55% 10.22% 3.63% 100.00% 25.39% 55.37% 5.70% 0.87% 9.01% 3.66% 100.00% 0.18% 29.13% 91.13% - 15.52% -4.92% 100.00% 0.17% 20.82% 101.55% - 15.89% -6.65% 100.00% 0.12% 0.35% 104.45% 0.00% -4.92% 100.00% Common Size Balance Sheet 2018 2017 2019 16.19% 10.56% 45.45% 26.20% 0.35% 0.01% 1.24% 17.52% 10.75% 45.48% 24.16% 0.37% 0.01% 1.71% 100.00% 16.52% 14.61% 43.58% 22.36% 0.47% 0.05% 2.41% 100.00% 100.00% 4 5 ASSETS 2015 2016 2017 2018 2019 6 Current Assets: 7 Cash and cash equivalents $ 716.4 S 433.6 5 316.7 S 426.8 $ 337.5 8 Accounts receivable $ 1,217.9 $ 1,328.7 $ 1,481.3 $ 1,467.9 $ 1,543.9 9 Unbilled services $ 156.65 190.0 S 235.6 S 394.4 $ 481.4 10 Supplies inventories $ 191.0 $ 205.2 $ 227.6 $ 237.35 244.7 11 Prepaid expenses and other $ 340.3 $ 321.2 $421.4 $ 309.0 S 373.7 12 Deferred income taxes $ 40.8 13 Total current assets $ 2,663.0 $ 2,478.7 $ 2,682.6 $ 2,835.4 $ 2,981.2 14 Property, plant, and equipment, net $ 1,747.4 $ 1,718.6 $ 1,748.9 $ 1,740.3 $ 2,636.6 15 Goodwill, net $ 6,227.7 $ 6,424.4 $ 7,530.0 $ 7,360.3 $ 7,865.0 16 Intangible assets, net $ 3,323.5 S 3,400.5 $ 4,340.8 $ 3,911.1 $ 4,034.5 17 Joint venture partnerships and equity method investments $ 58.2 $ 57.6 $ 58.4 S 60.5 $ 84.9 18 Deferred income taxes $ 2.3 $ 2.1 S 19 $ 1.7 S 8.8 19 Other assets, net $201.9 $ 165.1 $ 205,4 $ 276.0 $ 435.4 20 Total assets $14,221.7 $14,247.0 $16,568.0 $16,185.3 $18,046.4 21 LIABILITIES AND SHAREHOLDERS' EQUITY 22 Current Liabilities: 23 Accounts payable $ 497.4 S 508.4 $ 663.0 $ 634.6 $ 632.3 24 Accrued expenses and other $ 633.1 $ 593.7 S 632.9 $ 870.0 S 942.4 25 Unearned revenue $ 146.1 S 176.0 S 332.7 $ 356.4 S 451.0 26 Short-term operating lease liabilities $ 206.5 27 Short-term finance lease liabilities S 7.9 $ 8.4 28 28 Short-term borrowings and current portion of long-term debt $424.9 $ 549.5 $ 417.5 $17.9 $415.2 29 Total current liabilities $ 1,701.5 $ 1,827.6 $ 2,046.1 $ 1,878.9 $ 2,655.8 30 Long-term debt, less current portion $ 5,992.1 $5,300.0 $ 6,344.6 $ 5,990.9 $ 5,789.8 31 Operating lease liabilities $ 596.6 32 Financing lease liabilities $ 51.0 $ 91.1 33 Deferred income taxes and other tax liabilities $ 1,245.7 $ 1,206.4 $948.3 $ 940.0 S 942.8 34 Other liabilities $ 323.1 $ 392.0 S 378.2 S 334.0 $ 383.2 35 Total liabilities $ 9,262.4 S 8,726.0 $ 9,717.2 S 9,194.8 $10,459.3 36 Commitments and contingent liabilities 37 Noncontrolling interest $ 14.9 $ 15.2 $ 20.8 $ 19.1 S 20.1 38 Shareholders' equity 39 Common stock $ 12.0 $ 12.15 120 S 11.7 S 9.0 40 Additional paid in capital $ 1,974.5 $ 2,131.7 $ 1,989.8 $ 1,451.1 $ 26.8 41 Retained earnings $ 4,223.0 S 4,955.8 $ 6,224.0 $ 7,079.8 $ 7,903.6 42 Less common stock held in treasury $ (978.1) S(1,012.7) S(1,060.1) S(1,108.1) 43 Accumulated other comprehensive income $ (287.0) S (581.1) S (335.7) S (463.1) S (372.4) 44 Total shareholders' equity $ 4,944.4 S 5,505.8 S 6,830.0 S 6,971,4 $ 7,567.0 45 Total liabilities and shareholders' equity $14,221.7 $14,247.0 $16,568.0 $16,185.3 $18,046.4 46 21.06% 65.29% 0.00% 0.00% 9.76% 3.89% 100.00% 20.43% 65.17% 0.00% 0.55% 10.22% 3.63% 100.00% 25.39% 55.37% 5.70% 0.87% 9.01% 3.66% 100.00% 0.18% 29.13% 91.13% - 15.52% -4.92% 100.00% 0.17% 20.82% 101.55% - 15.89% -6.65% 100.00% 0.12% 0.35% 104.45% 0.00% -4.92% 100.00%