Right next to the financial statement information, construct the common-size financial statements. I have never constructed a common-size statement, so if you could show me how to do a few that would be much appreciated. Thank you.

J K L N 0 P P Q R S T U U V B D E G H 1 Gillian Pool & Spa Supplies Financial Statement Information 2 3 Consolidated Balance Sheet 4 (In thousands, except number of outstanding shares and stock price ) 5 6 ASSETS 2014 2015 2016 2017 2018 Cash and Marketable Securities $ 155,000.00 $ 309,099.00 $ 75,948.00 $ 28,826.00 $ 18,425.00 8 Accounts Receivable 10,000.00 12,000.00 20,000.00 77,653.00 90,078.00 9 Inventory 250,000.00 270,000.00 500,000.00 520,000.00 560,000.00 10 Current Assets $ 415,000.00 $ 591,099.00 $ 595,948.00 $ 626,479.00 $ 668,503.00 11 22 12 Land, Buildings, Plant, and Equipment $ 250,000.00 $ 250,000.00 $ 500,000.00 $ 500,000.00 $ 500,000.00 13 Accumulated Depreciation (25,000.00) (50,000.00) (100,000.00) (150,000.00) (200,000.00) 14 Net Fixed Assets $ 225,000.00 $ 200,000.00 $ 400,000.00 $ 350,000.00 $ 300,000.00 15 Total Assets $ 640,000.00 $ 791,099.00 $ 995,948.00 $ 976,479.00 $ 968,503.00 16 17 LIABILITIES AND EQUITY 18 Short-term Bank Loans $ 50,000.00 $ 145,000.00 $ 140,000.00 $ 148,000.00 $ 148,000.00 19 Accounts Payable 10,000.00 10,506.00 19,998.00 15,995.00 16,795.00 20 Accruals 5,000.00 5,100.00 7,331.00 9,301.00 11,626.00 21 Current Liabilities $ 65,000.00 $ 160,606.00 $ 167,329.00 $ 173,296.00 $ 176,421.00 22 23 Long-term Bank Loans $ 63,366.00 $ 98,000.00 $ 196,000.00 $ 190,000.00 $ 183,000.00 24 Mortgage 175,000.00 173,000.00 271,000.00 268,000.00 264,000.00 25 Long-term Debt $ 238,366.00 $ 271,000.00 $ 467,000.00 $ 458,000.00 $ 447,000.00 26 Total Liabilities $ 303,366.00 $ 431,606.00 $ 634,329.00 $ 631,296.00 $ 623,421.00 27 28 Common Stock $ 320,000.00 $ 320,000.00 $ 320,000.00 $ 320,000.00 $ 320,000.00 29 Retained Earnings 16,634.00 39,493.00 41,619.00 25,183.00 25,082.00 30 Total Equity $ 336,634.00 $ 359,493.00 $ 361,619.00 $ 345,183.00 $ 345,082.00 31 Total Liabilities and Equity $ 640,000.00 $ 791,099.00 $ 995,948.00 $ 976,479.00 $ 968,503.00 32 33 34 Consolidated Income Statement 35 (In thousands, except number of outstanding shares and stock price ) 36 37 2014 2015 2016 2017 2018 38 Sales $ 900,000.00 $ 982,500.00 $ 1,170,000.00 $ 1,310,400.00 $ 1,520,064.00 39 Cost of Goods Sold 729,000.00 801,900.00 962,280.00 1,100,736.00 1,305,000.00 40 Gross Profit $ 171,000.00 $ 180,600.00 $ 207,720.00 $ 209,664.00 $ 215,064.00 41 Selling, General, Admin Expenses 45,000.00 58,950.00 64,350.00 72,072.00 91,204.00 E F G H L M N 0 P Q R S T U V $ $ $ A B D 42 Depreciation 43 Miscellaneous Expenses 44 Total Operating Expenses 45 EBIT 46 Interest on Short-term Loans 47 Interest on Long-term Loans 48 Interest on Mortgage 49 Total Interest 50 Before Tax Earnings 51 Taxes 52 Net Income 53 Dividends Paid 54 Addition to Retained Earnings 55 56 Shares used in computing per share items: 57 Closing stock price on the fiscal year end: 58 59 60 37,500.00 40,000.00 3,041.00 3,557.00 85,541.00 $ 102,507.00 $ 85,459.00 $ 78,093.00 $ 9,600.00 $ 9,600.00 $ 5,400,00 5,400.00 16,000.00 13,840.00 31,000.00 $ 28,840.00 $ 54,459.00 $ 49,253.00 $ 21,784.00 19,701.00 32,675.00 29,552.00 50,000.00 4,680.00 119,030.00 $ 88,690.00 $ 9,600.00 $ 5,400.00 12.240.00 *** 27,240.00 $ 61,450.00 $ 24.580.00 36,870.00 50,000.00 14,414.00 136,486.00 $ 73,178.00 $ 17,760.00 $ 13,500.00 21,440.00 52,700.00 $ 20,478.00 $ 8,191.00 12,287.00 50,000.00 22,801.00 164,005.00 51,059.00 17,760.00 16,470.00 21,120.00 55,350.00 (4,291.00) $ $ www.cy (4,291.00) 32,675.00 29,552.00 36,870.00 12,287.00 (4,291.00) 4,955,377 $225.74 5,217,242 $154.12 5,470,820 $112.71 5,632,685 $94.35 5,582.520 $82.50 61 62 63 64 65 66 67 68 69 70 10 71 72 73 74 z 75 75 76 10 77 78 79 80 81 82 J K L N 0 P P Q R S T U U V B D E G H 1 Gillian Pool & Spa Supplies Financial Statement Information 2 3 Consolidated Balance Sheet 4 (In thousands, except number of outstanding shares and stock price ) 5 6 ASSETS 2014 2015 2016 2017 2018 Cash and Marketable Securities $ 155,000.00 $ 309,099.00 $ 75,948.00 $ 28,826.00 $ 18,425.00 8 Accounts Receivable 10,000.00 12,000.00 20,000.00 77,653.00 90,078.00 9 Inventory 250,000.00 270,000.00 500,000.00 520,000.00 560,000.00 10 Current Assets $ 415,000.00 $ 591,099.00 $ 595,948.00 $ 626,479.00 $ 668,503.00 11 22 12 Land, Buildings, Plant, and Equipment $ 250,000.00 $ 250,000.00 $ 500,000.00 $ 500,000.00 $ 500,000.00 13 Accumulated Depreciation (25,000.00) (50,000.00) (100,000.00) (150,000.00) (200,000.00) 14 Net Fixed Assets $ 225,000.00 $ 200,000.00 $ 400,000.00 $ 350,000.00 $ 300,000.00 15 Total Assets $ 640,000.00 $ 791,099.00 $ 995,948.00 $ 976,479.00 $ 968,503.00 16 17 LIABILITIES AND EQUITY 18 Short-term Bank Loans $ 50,000.00 $ 145,000.00 $ 140,000.00 $ 148,000.00 $ 148,000.00 19 Accounts Payable 10,000.00 10,506.00 19,998.00 15,995.00 16,795.00 20 Accruals 5,000.00 5,100.00 7,331.00 9,301.00 11,626.00 21 Current Liabilities $ 65,000.00 $ 160,606.00 $ 167,329.00 $ 173,296.00 $ 176,421.00 22 23 Long-term Bank Loans $ 63,366.00 $ 98,000.00 $ 196,000.00 $ 190,000.00 $ 183,000.00 24 Mortgage 175,000.00 173,000.00 271,000.00 268,000.00 264,000.00 25 Long-term Debt $ 238,366.00 $ 271,000.00 $ 467,000.00 $ 458,000.00 $ 447,000.00 26 Total Liabilities $ 303,366.00 $ 431,606.00 $ 634,329.00 $ 631,296.00 $ 623,421.00 27 28 Common Stock $ 320,000.00 $ 320,000.00 $ 320,000.00 $ 320,000.00 $ 320,000.00 29 Retained Earnings 16,634.00 39,493.00 41,619.00 25,183.00 25,082.00 30 Total Equity $ 336,634.00 $ 359,493.00 $ 361,619.00 $ 345,183.00 $ 345,082.00 31 Total Liabilities and Equity $ 640,000.00 $ 791,099.00 $ 995,948.00 $ 976,479.00 $ 968,503.00 32 33 34 Consolidated Income Statement 35 (In thousands, except number of outstanding shares and stock price ) 36 37 2014 2015 2016 2017 2018 38 Sales $ 900,000.00 $ 982,500.00 $ 1,170,000.00 $ 1,310,400.00 $ 1,520,064.00 39 Cost of Goods Sold 729,000.00 801,900.00 962,280.00 1,100,736.00 1,305,000.00 40 Gross Profit $ 171,000.00 $ 180,600.00 $ 207,720.00 $ 209,664.00 $ 215,064.00 41 Selling, General, Admin Expenses 45,000.00 58,950.00 64,350.00 72,072.00 91,204.00 E F G H L M N 0 P Q R S T U V $ $ $ A B D 42 Depreciation 43 Miscellaneous Expenses 44 Total Operating Expenses 45 EBIT 46 Interest on Short-term Loans 47 Interest on Long-term Loans 48 Interest on Mortgage 49 Total Interest 50 Before Tax Earnings 51 Taxes 52 Net Income 53 Dividends Paid 54 Addition to Retained Earnings 55 56 Shares used in computing per share items: 57 Closing stock price on the fiscal year end: 58 59 60 37,500.00 40,000.00 3,041.00 3,557.00 85,541.00 $ 102,507.00 $ 85,459.00 $ 78,093.00 $ 9,600.00 $ 9,600.00 $ 5,400,00 5,400.00 16,000.00 13,840.00 31,000.00 $ 28,840.00 $ 54,459.00 $ 49,253.00 $ 21,784.00 19,701.00 32,675.00 29,552.00 50,000.00 4,680.00 119,030.00 $ 88,690.00 $ 9,600.00 $ 5,400.00 12.240.00 *** 27,240.00 $ 61,450.00 $ 24.580.00 36,870.00 50,000.00 14,414.00 136,486.00 $ 73,178.00 $ 17,760.00 $ 13,500.00 21,440.00 52,700.00 $ 20,478.00 $ 8,191.00 12,287.00 50,000.00 22,801.00 164,005.00 51,059.00 17,760.00 16,470.00 21,120.00 55,350.00 (4,291.00) $ $ www.cy (4,291.00) 32,675.00 29,552.00 36,870.00 12,287.00 (4,291.00) 4,955,377 $225.74 5,217,242 $154.12 5,470,820 $112.71 5,632,685 $94.35 5,582.520 $82.50 61 62 63 64 65 66 67 68 69 70 10 71 72 73 74 z 75 75 76 10 77 78 79 80 81 82