Please explain as week

E19.4 Common size statement of financial position Comparative figures from the statement of financial position for Border Lid are shown below: 2020 2019 Current assets Cash at bank $ 30 000 25 000 Accounts receivable 52 000 54 000 Inventory 84 000 86 000 166 000 165 000 Non-current assets Term deposit 50 000 40 000 Plant and equipment (net) 180 000 160 000 230 000 200 000 Total assets 396 000 365 000 Current liabilities Accounts payable 48 000 52 000 Mortgage 20 000 20 000 68 000 72 000 Non-current liabilities Mortgage 120 000 100 000 120 000 100 000 Total liabilities 188 000 172 000 Net assets 208 000 $ 193 000 Equity Share capital 100 000 S 100 000 Retained earnings 108 000 93 000 $ 208 000 5 193 000 Required Prepare common size statements for the company for both years, and comment on what this analysis reveals about Border's financing policy