Miami Heavy Industries - 2020 and 2021 Balance Sheet Assets Current assets Cash Accounts receivable: Inventory Total Fixed assets Net plant and equipment Total assets 2020 2021 $24,046 $24.255 12,448 15,235 25,392 27,155 $61,886 $66.645 324,695 365,734 $386,581 $432,379 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Other current liabilities 11,571 15,553 Common stock and paid-in surplus Accumulate retained earnings Total 2020 Total liabilities and owners' equity 2021 $23,184 $27,420 12,000 10,800 $46,755 $53,773 $80,000 $95,000 40,000 40,000 219,826 243,606 $259,826 $283,606 $386,581 $432,379 Miami Heavy Industries - 2021 Income Statement Sales Cost of goods sold Depreciation Earnings before interest and taxes Interest paid Taxable income Taxes (35%) Net income Dividends $20,000 $366,996 253,122 32,220 $81,654 14,300 $67,354 23,574 $43,780 Use the above information reported by Miami Heavy Industries to construct a common-sized balance sheet for 2021. (Round all numbers to 2 decimal places and indicate the unit of measure)