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Foster Fabricators prepared the following balance sheet in preparing a loan application.

		Dec. 31, 2020		Dec. 31, 2019
Assets
Current assets:
Cash and cash equivalents		$248,005		$419,465
Accounts receivable		38,283		34,839
Inventory		15,043		15,332
Prepaid expenses and other current assets		39,965		34,795
Income tax receivable		58,152		16,488
Investments		415,199		338,592
Total current assets		814,647		859,511
Property, plant, & equipment, net		1,217,220		1,106,984
Long-term investments		622,939		496,106
Other assets		70,260		64,716
Total assets		$2,725,066		$2,527,317
Liabilities and Shareholders' Equity
Current liabilities:
Accounts payable		$85,709		$69,613
Accrued payroll and benefits		64,958		73,894
Accrued liabilities		129,275		102,203
Total current liabilities		279,942		245,710
Deferred liabilities		284,267		240,975
Other liabilities		32,883		28,263
Total liabilities		597,092		514,948
Shareholders' equity:
Common stock		358		354
Additional paid-in capital		954,988		861,843
Retained earnings		1,172,628		1,150,172
Total shareholders' equity		2,127,974		2,012,369
Total liabilities and shareholders' equity		$2,725,066		$2,527,317

Prepare a common-size balance sheet for each fiscal year. (Round percentages to 1 decimal place, e.g. 12.1%. Negative amounts should be indicated by a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

		12/31/2020		12/31/2019
Assets
Current assets:
Cash and cash equivalents		enter percentages %		enter percentages %
Accounts receivable		enter percentages %		enter percentages %
Inventory		enter percentages %		enter percentages %
Prepaid expenses and other current assets		enter percentages %		enter percentages %
Income tax receivable		enter percentages %		enter percentages %
Investments		enter percentages %		enter percentages %
Total current assets		enter percentages for subsection one %		enter percentages for subsection one %
Property, plant, & equipment, net		enter percentages %		enter percentages %
Long-term investments		enter percentages %		enter percentages %
Other assets		enter percentages %		enter percentages %
Total assets		enter percentages for this part of the balance sheet %		enter percentages for this part of the balance sheet %
Liabilities and Shareholders' Equity
Current liabilities:
Accounts payable		enter percentages %		enter percentages %
Accrued payroll and benefits		enter percentages %		enter percentages %
Accrued liabilities		enter percentages %		enter percentages %
Total current liabilities		enter percentages for subsection one %		enter percentages for subsection one %
Deferred liabilities		enter percentages %		enter percentages %
Other liabilities		enter percentages %		enter percentages %
Total liabilities		enter percentages for section one %		enter percentages for section one %
Shareholders' equity:
Common stock		enter percentages %		enter percentages %
Additional paid-in capital		enter percentages %		enter percentages %
Retained earnings		enter percentages %		enter percentages %
Total shareholders' equity		enter percenatges for section two %		enter percenatges for section two %
Total liabilities and shareholders' equity		enter percenatges for this part of the balance sheet %		enter percenatges for this part of the balance sheet %