In a common-size Balance Sheet, total equity and liabilities are assumed to be equal to: Oa. 01 b. 100 Oc 10 Od. 1,000 The fund established by Companies by setting aside money or revenue over a period of time in order to repaying bond or long-term debt is called O Pension Fund Cash Surrender Value O Mutual Fund .a .b .C .d 0 Sinking Fund