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: