• PQR Corp's balance sheet for the year ended December 31, 20XX, is as follows:

  Assets	Amount ($)	Liabilities & Equity	Amount ($)
  Cash	50,000	Accounts Payable	30,000
  Accounts Receivable	80,000	Notes Payable	50,000
  Inventory	100,000	Common Stock	100,000
  Property, Plant & Equipment	200,000	Retained Earnings	150,000
  Total Assets	430,000	Total Liabilities & Equity	430,000

  Perform a common size analysis on PQR Corp's balance sheet and express each item as a percentage of total assets or liabilities & equity.