Name 10. Express the followi Date press the following balance sheets for Safety Company in common-size percentages. Safety Company Balance Sheets December 31, 2017 and 2016 2017 2016 Assets Cash Accounts receivable Merchandise inventory Prepaid insurance Long-term investments Plant assets (net) Total assets $ 43,000 38.000 61.000 6,000 49,000 218.000 $415.000 $ 22,000 42,000 52,000 9,000 20.000 218,000 $363.000 Liabilities and Equity Current liabilities Long-term liabilities Common stock Retained earnings Total liabilities and equity $ 62,000 45,000 150.000 158.000 $415,000 $ 75,000 36,000 150.000 102.000 $363,000