The balance sheet for Sesame Company at December 31, 2009 is given below:

Current Assets:

Cash$118

Accounts Receivable36

Inventory54

Total Current Assets$208

Long-term Assets:

Fixed Assets$322

Less: Accumulated Depreciation(136)

Net Fixed Assets$186

Total Assets$394

Current Liabilities:

Accounts Payable$44

Taxes Payable14

Total Current Liabilities$58

Long-term Bonds Payable60

Total Liabilities$118

Stockholders' Equity:

Paid-in Capital$120

Retained Earnings156

Total Stockholders' Equity$276

Total Liabilities and Stockholders' Equity$394

Required:

Prepare a common-size balance sheet