Restate the following balance sheet to do a common size analysis: Assets Cash 75,000 Inventory 190,000 Land 435,000 Total Assets 700,000 Liabilities: Accts. Payable 116,000 Long Term Loan 230,000 Total Liabilities 346,000 Owner's Equity: Common Stock 235,000 Retained Earnings 119,000 Total Owner's Eq 354,000 Total Liabilities and OE 600,000