The Common Size ratios are not given.

FAIRWAY GOLF, INC. 2019 Income Statement Common Size Sales Cost of goods sold Depreciation EBIT Interest paid Taxable income Taxes Net income Dividends Retained earnings FAIRWAY GOLF, INC. 2018 2019 2018 2019 Assets $ Current assets Cash Accounts receivable Inventory Total S 5,198 7,707 12 150 S 25,055 S $ 5,727 8,477 21,956 $ 38,160 Liabilities and owners' equity Current liabilities Accounts payable Notes payable Other Total Long term debt Owners' equity Common stock and paid-in surplus Accumulated retained earings Total Total liabilities and owners' equy $ 3,954 3,045 152 $ $ 7,151 24,400 3.786 3.318 179 7.283 16,500 $ Fixed assets Net plant and equipment Total assets $ 40,000 28,805 $ 68,805 $ 100,356 $ 36,600 55,189 $ 91,789 $ 115,572 79,412 S 115,572 75,301 S S 100,356 FAIRWAY GOLF, INC Carmon Size Common Size 2019 Common Size 2018 Common Size 2019 2018 2018 2019 2018 2019 Assets $ Current ansete Cash Accounts receivable Inventory Tatal S 5,198 7.707 12, 150 S 25,055 S $ 5,727 8,477 21,956 $ 38,160 Liabilities and owners' equity Current liabilities Accounts payable Notes payable Other Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity $ 3,954 3,045 152 $ 7,151 24,400 3.786 3,318 179 7,283 16,500 $ Fixed assets Net plant and equipment Total assets $ 40,000 28,805 $ 68,805 $ 100,356 $36,600 55.189 $ 91.789 $ 115,572 75,301 S 100.356 79,412 S 115,572