irtle Corporation reports the following statement of financial position information for 2017 and 2018. BIRTLE CORPORATION 2017 and 2018 Statement of Financial Position Assets Liabilities and Owners Equity 2017 2018 2017 2018 Current assets Current liabilities Cash $ 9,279 $ 11,173 Accounts payable $ 41,060 $ 43,805 Accounts receivable 23,683 25,760 Notes payable 16,157 16,843 Inventory 42,636 46,915 Total $ 75,598 $ 83,848 Total $ 57,217 $ 60,648 Long-term debt $ 40,000 $ 35,000 Fixed assets Owners equity Common stock and paid-in surplus $ 50,000 $ 50,000 Retained earnings 200,428 236,167 Net plant and equipment $ 272,047 $ 297,967 Total $ 250,428 $ 286,167 Total assets $ 347,645 $ 381,815 Total liabilities and owners equity $ 347,645 $ 381,815 Prepare the 2017 and 2018 common-size statement of financial position for Birtle. (Round the final answers to 2 decimal places.) 2017 2018 Assets Current assets Cash $ 9,279 % $ 11,173 % Accounts receivable 23,683 % 25,760 % Inventory 42,636 % 46,915 % Total $ 75,598 % $ 83,848 % Fixed assets Net plant and equipment $ 272,047 % $ 297,967 % Total assets $ 347,645 % $ 381,815 % Liabilities and Owners Equity Current liabilities Accounts payable $ 41,060 % $ 43,805 % Notes payable 16,157 % 16,843 % Total $ 57,217 % $ 60,648 % Long-term debt $ 40,000 % $ 35,000 % Owners' equity Common stock and paid-in surplus $ 50,000 % $ 50,000 % Accumulated retained earnings 200,428 % 236,167 % Total $ 250,428 % $ 286,167 % Total liabilities and owners' equity $ 347,645 % $ 381,815 %