Preparing Common Size Statements The financial statements for Venus Industries follow: LUIIEIIL PUILIUII UI IUIIG-LeIII GEUL LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Current portion of long-term debt Notes payable Accounts payable Accrued liabilities $52,985108,165135,701138,563$3,652105,696134,729134,089 Income taxes payable Total current liabilities \begin{tabular}{rr} 17,150 & 42,422 \\ \hline$452,564 & $420,588 \end{tabular} Long-term debt 15,03377,022 Noncurrent deferred income taxes Other noncurrent liabilities Commitments and contingencies Redeemable preferred stock Total liabilities \begin{tabular}{rr} 300 & 300 \\ \hline$541,437 & $548,712 \\ \hline \end{tabular} Stockholders' equity: Common stock at stated value: Class A convertible-26,691 and 26,919 shares outstanding Class B49.161 and 48.591 shares nutstandinn $1552.720$1612.716 Class A convertible-26,691 and 26,919 shares outstanding $155$161 Class B49,161 and 48,591 shares outstanding Capital in excess of stated value 108,45193,799 Treasury stock (common at cost) (7,790)(6,860) Retained earnings Total stockholders' equity Total liabilities and stockholders' equity \begin{tabular}{l} $1,820,099$1,382,7521,716,5631,292,936 \\ \hline \hline \end{tabular} example, "100.00" or "28.72". Utilize 2021 as the base year for both 2022 and 2023. You do not need to include the actual dollar amounts shown above. Venus Industries LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Current portion of long-term debt Notes payable Accounts payable Accrued liabilities Income taxes payable Total current liabilities Long-term debt Noncurrent deferred income taxes Other noncurrent liabilities Commitments and contingencies Redeemable preferred stock Total liabilities Stockholders' equity: Common stock at stated value: Class A convertible-26,691 and 26,919 shares outstanding Class B-49,161 and 48,591 shares outstanding Capital in excess of stated value Treasury stock (common at cost) Retained earnings 3. Indicate whether the proportion of dollars invested in the various categories of assets has changed significantly between 2022 and 2023. 4. Indicate whether the proportion of capital raised from the various liability categories and common stockholders' equity has changed significantly between 2022 and 2023