INCOME STATEMENT Particulars Amount Income 487,000 Sales 485,000 Sales Returns -5,000 Bad Debts Recovered 2,000 Commission Income 5,000 Expenses Cost of Sales: 326,000 Cost of goods sold 240,000 Salaries and Wages 84,000 Consumable Stores 2,000 Gross Profit: 154,000 Operating Expenses: 79,000 Bad Debts 5,000 Rent Expense 28,000 Motor Expense 15,000 Telephone Expense 7,000 Electricity Expense 11,000 Bank Charges 3,000 Insurance 4,000 Interest on Mortgage 6,000 Operating Profit: 86,000 Profit: 82,000 BALANCE SHEET Particulars Amount Assets Current Assets: 126,000 Trading Inventory 70,000 Debtors Control 32,000 Bank 22,000 Cash Float 2,000 Non Current Assets: 172,000 Vehicle at Cost 180,000 Accumulated depreciation on Vehicles -90,000 Equipment at Cost 120,000 Accumulated depreciation on Equipment -38,000 Total Assets: 298,000 Liabilities Current Liabilities: 44,000 Provision for Bad Debts 4,000 Creditors Control 40,000 Non Current Liabilities: 80,000 Mortgage Loan Aries Bank 16% p.a. 80,000 Total Liabilities: 124,000 Equity Capital 162,000 Profit for the year 82,000 Withdrawals -70,000 Total Equity: 174,000

Considering a common size statement for the financial statements here was made, what would be the the common size percentage for:

1. Trading Inventory options: 21.0% 23.5% 26.1% 28.5%

2. Equipment at Cost options: 26.0% 24.8% 27.5% 29.5%

3. Rent Expense options: 4.7% 4.2% 5.2% 5.7%