The 2013 and 2014 balance sheets for Ottoman Manufacturing Company appear below:

		2013		2014
Current Assets
Cash		$16,860		$14,790
Accounts Receivable, net		18,150		20,210
Inventory		28,620		28,180
Total Current Assets		63,630		63,180
Plant & Equipment, net		55,890		43,760
Total Assets		119,520		106,940
Current Liabilities		18,140		31,730
Noncurrent Liabilities		62,040		40,800
Total Liabilities		80,180		72,530
Stockholders’ Equity
Common Stock		2,040		2,040
Additional Paid-In Capital		3,730		3,730
Retained Earnings		33,570		28,640
Total Stockholders’ Equity		39,340		34,410
Total liabilities and Stockholders’ Equity		$119,520		$106,940

Prepare a common-size balance sheet for 2014.