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how to use the information provided from the balance and income sheet to create the last pic

How to comprehend a 5-year Common Size Income Statement and 5-year Common Size Statement of Financial Position. Should be from 2016-2020. The format should be the same as the last pic. step by step calc Consolidated Balance Sheets EMERSON ELECTRIC CO. & SUBSIDIARIES September 30 (Dollars in millions, except per share amounts) 2015 2018 ASSETS Current assets Cash and equivalents Receivables, less allowances of $89 in 2015 and $92 in 2016 Inventories Other current assets Current assets held-for-sale Total current assets 3,054 2.870 1,265 724 2.136 10.049 3,182 2.701 1,208 669 2,200 9,960 Property, plant and equipment, net 2.929 2,931 3.847 938 3,909 902 Other assets Goodwill Other intangible assets Other Noncurrent assets held-for-sale Total other assets 239 4,086 9.110 22 088 211 3.830 8,852 21,743 Total assets $ $ LIABILITIES AND EQUITY Current liabilities Short-term borrowings and current maturities of long-term debt Accounts payable Accrued expenses Income taxes Current liabilities heid-for-sale Total current liabilities 2.552 1.537 2.058 87 1.566 7.800 2,584 1,517 2.126 180 1,601 8,008 4.289 4,062 Long-term debt 1.539 1.729 Other liabilities 332 326 Noncurrent liabilities held-for-sale 477 Equity Common stock 50 50 par value authored, 1.200.000.000 shares sued 953 354012 shares outstanding 154.00 521 shares in 2015 642.790.490 shares in 2016 477 477 Equity Common stock. $0.50 par value: authorized, 1,200,000,000 shares; Issued, 953,354.012 shares, outstanding. 654.608.521 shares in 2015, 642.796.490 shares in 2016 Additional paid-in-capital Retained earnings Accumulated other comprehensive income (loss) 170 21.308 (1,617) 20.338 12 257 8.081 205 21,716 (1,999) 20,399 12,831 7,568 47 50 Less: Cost of common stock in treasury. 298.745,491 shares in 2015, 310,557,522 shares in 2016 Common stockholders' equity Noncontrolling interests in subsidiaries Total equity Total liabilities and equity 8.128 22.088 7,618 21,743 $ Consolidated Balance Sheets EMERSON ELECTRIC CO. & SUBSIDIARIES September 30 Dollars and shares in millions, except per share amounts) - 2017 2017 2018 $ ASSETS Current assets Cash and equivalents Receivables, less allowances of $91 in 2017 and $113 in 2018 Inventories Other current assets Total current assets 3,062 3,072 1,696 1,003 3,344 1,813 369 6.619 422 3.252 Property, plant and equipment, net 3,321 3.562 Other assets Goodwill Other intangible assets Other Total other assets Total assets 5,316 1.890 810 8,016 6,455 2.751 1,003 10,200 20,390 $ 19.589 S LIABILITIES AND EQUITY Current liabilities Short-term borrowings and current maturities of long-term debt Accounts payable Accrued expenses Income taxes Total current liabilities 862 1,776 2,342 65 5,045 1.623 1,943 2,534 64 6.164 Long-term debt 3,794 3.137 Other liabilities 1.980 2.099 477 Equity Common stock. $0.50 par value, authorized, 1.200.0 shares; issued, 953.4 shares; outstanding, 641.7 shares in 2017. 629.2 shares in 2018 Additional paid-in-capital Retained earnings Accumulated other comprehensive income (loss) 477 297 21.995 (1.019) 21,750 13.032 8,718 52 8,770 348 23,072 (1.015) 22.882 13,935 8,947 Less: Cost of common stock in treasury, 311.7 shares in 2017: 324.2 shares in 2018 Common stockholders' equity Noncontrolling interests in subsidiaries Total equity Total liabilities and equity 43 8,990 20,390 S 19.589 Consolidated Balance Sheets EMERSON ELECTRIC CO. & SUBSIDIARIES September 30 (Dollars and shares in millions, except per share amounts) 2017 2018 $ ASSETS Current assets Cash and equivalents Receivables, less allowances of $91 in 2017 and $113 in 2018 Inventories Other current assets Total current assets 3.062 3,072 1,696 422 8.252 1.093 3,344 1,813 369 6.619 Property, plant and equipment, net 3,321 3,562 Other assets Goodwill Other intangible assets Other Total other assets Total assets 5,316 1.890 810 8,016 6.455 2.751 1.003 10,209 20,390 $ 19.589 $ LIABILITIES AND EQUITY Current liabilities Short-term borrowings and current maturities of long-term debt Accounts payable Accrued expenses Income taxes Total current liabilities 862 1.776 2,342 65 5,045 1.623 1,943 2.534 64 6,164 Long-term debt 3,794 3.137 Other liabilities 1,980 2009 Equity Common stock. $0.50 par value: authorized. 1.200.0 shares; issued, 953,4 shares; outstanding. 641.7 shares in 2017: 629.2 shares in 2018 Additional pald-in-capital Retained earnings Accumulated other comprehensive Income (loss) 477 297 21.995 (1.019) 21.750 13.032 8,718 52 8,770 477 348 23,072 (1,015) 22 882 13.9.35 8.947 23 Less: Cost of common stock in treasury, 311.7 shares in 2017: 324.2 shares in 2018 Common stockholders' equity Noncontrolling interests in subsidiaries Total equity Total liabilities and equity 8.990 20,390 $ 19.589 Consolidated Balance Sheets EMERSON ELECTRIC CO. & SUBSIDIARIES September 30 (Dollars in millions, except per share amounts) 2015 2016 $ ASSETS Current assets Cash and equivalents Receivables, less allowances of $89 in 2015 and $92 in 2016 Inventories Other current assets Current assets held-for-sale Total current assets 3.054 2.870 1.265 724 2.136 10.049 3,182 2,701 1,208 669 2,200 9,960 Property, plant and equipment, net 2.929 2,931 Other assets Goodwill Other intangible assets Other Noncurrent assets held-for-sale Total other assets Total assets 3.847 938 239 4.086 9.110 22.088 3,909 902 211 3,830 8,852 21,743 $ $ LIABILITIES AND EQUITY Current liabilities Short-term borrowings and current maturities of long-term debt Accounts payable Accrued expenses Income taxes Current liabilities held-for-sale Total current liabilities 2.552 1.537 2.058 87 1,566 7.800 2,584 1,517 2,126 180 1,601 8.008 Long-term debt 4.289 4,062 Other liabilities 1.539 1,729 Noncurrent liabilities held-for-sale 332 326 Equity Common stock $0.50 par value: authorized, 1,200,000,000 shares, issued, 953,354,012 shares; outstanding. 654,608,521 shares in 2015, 642,796,490 shares in 2016 477 477 QUARTERLY ANNUAL Fiscal year is October- September. All values USD Millions. 2020 2019 2018 2017 2016 Sales/Revenue 16,790 18,372 17,408 15,264 14,522 Sales Growth -8.61% 5.54% 14.05% 5.11% Cost of Goods Sold (COGS) incl. D&A 10,011 10,784 10,200 9,006 8,309 COGS excluding D&A 9,157 9,962 9,442 8,370 7,741 Depreciation & Amortization Expense 854 822 758 636 568 Depreciation 485 463 444 414 391 Amortization of Intangibles 369 359 314 222 177 COGS Growth -7.17% 5.73% 13.26% 8.39% Gross Income 6,779 7,588 7,208 6,258 6,213 Gross Income Growth -10.66% 5.27% 15.18% 0.72% Gross Profit Margin 40.38% SG&A Expense 3,986 4,457 4,269 3,618 3,464 Research & Development 439 454 436 340 320 Other SG&A 3,547 4,003 3,833 3,278 3,144 SGA Growth -10.57% 4.40% 17.99% 4.45% EBIT 2,793 3,131 . 2,640 . Unusual Expense 328 40 67 107 158 Non Operating Income/Expense 26 (58) (46) (33) (87) Non-Operating Interest Income 19 27 43 36 27 Interest Expense 175 201 202 201 215 Interest Expense Growth -12.94% -0.50% 0.50% -6.51% Gross Interest Expense 175 201 202 201 215 Pretax Income 2,335 2,859 2,667 2,335 2,316 Pretax Income Growth -18.33% 7.20% 14.22% 0.82% Pretax Margin 13.91% Income Tax 345 531 443 660 697 Income Tax - Current Domestic 138 271 393 391 405 Gross Interest Expense 175 201 202 201 215 Pretax Income 2,335 2.859 2,667 2,335 2.316 Pretax Income Growth -18.33% 7.20% 14.22% 0.82% Pretax Margin 13.91% Income Tax 345 531 443 660 697 Income Tax Current Domestic 138 271 393 391 405 Income Tax - Current Foreign 288 308 300 311 305 Income Tax - Deferred Domestic (43) 10 (235) 11 6 Income Tax Deferred Foreign (38) (58) (15) (53) ) (19) Consolidated Net Income 1,990 2,328 2,224 1,675 1,619 Minority Interest Expense 25 22 21 32 29 Net Income 1,965 2,306 2,203 1.643 1,590 Net Income Growth -14.79% 4.68% 34.08% 3.33% Net Margin 11.70% Extraordinaries & Discontinued Operations (125) 45 Discontinued Operations (125) 45 Net Income After Extraordinaries 1,965 2,306 2,203 1,768 1.545 Net Income Available to Common 1,965 2,306 2,203 1,518 1,635 EPS (Basic) 3.24 3.72 3.47 2.36 2.53 EPS (Basic) Growth -12.82% 7.16% 46.98% -6.67% Basic Shares Outstanding 603 616 632 642 644 EPS (Diluted) 3.24 3.72 3.47 2.36 2.53 EPS (Diluted) Growth -12.82% 7.15% 46.98% -6.67% Diluted Shares Outstanding 607 621 635 643 647 EBITDA 3,647 3,953 3,697 3,276 3,317 EBITDA Growth -7.74% 6.92% 12.85% % -1.245 EBITDA Margin 21.72% EBIT 2,793 3,131 2,640 Common Size Statement of Financial Position 2015 15,890 2016 23% 8% 14% 3,918 Statement of Financial Position Assets Cash Held on Trading Investments Inventory Ace Receivables Total Current Assets Property Plant and En Goodwill Other assets Total Assets 10% 2014 14,557 2,859 8,299 5,612 31,327 16,967 3,319 2,892 54,505 10,243 5,654 35,705 21,838 3,759 3,445 64,747 2016 19,334 6,647 11,461 8,339 45,781 29,114 3,784 4,723 83,402 2017 19,334 6,647 11.461 8,339 45,781 29,114 3,784 4,723 83,402 2018 19,334 6,647 11,461 8,339 45,781 29,114 3,784 4,723 83,402 2014 27% 5 15% 10% 57% 31% 6% 5% 100% 2015 25% 6% 16% 9%. 55% 34% 6% 5% 100% 2017 23% 8% 14% 10% 55% 35% 5% 696 100% 2018 23% 8% 14% 10% 55% 35% 5% 6% 100% 55% 35% 5% 6% 100% Liabilities and Shareholders' Equity Accounts payable Accrued expenses Unearned revenues Total current liabilities Long-Term Debt Other Long-Term Debt Shareholder's Equity Stocks Retained Earnings Total Shareholders' Equity Total liabilities and Shareholders' Equity 16,459 9,807 1,823 28,089 8,265 7,410 20,397 10,372 3,118 33 387 8,227 9,249 25,309 13,739 4,768 43,816 7,694 25,309 13,739 4,768 43,816 7,694 12,607 25,309 13,739 4,768 43.816 7,694 12,607 30% 18% 3% 52% 15% 14% 32% 16% 5% 52% 13% 14% 30% 16% 6% 53% 9% 15% 30% 16% 6% 53% 9% 15% 30% 16% 6% 53% 9% 15% 12,607 8,792 1,949 10,741 54,505 10,839 2,545 13,384 64,747 14,369 4,916 19,285 83,402 14,369 4,916 19,285 83,402 14,369 4,916 19,285 83,402 16% 49% 20% 100% 17% 4%. 21% 100% 17% 6% 23% 100% 17% 6% 23% 100% 17% 6% 23% 100%