The comparative balance sheet for Golden Company appears below:

Golden Company

Comparative Balance Sheet

December 31, 2020 and 2019

December 31, 2020December 31, 2019

Assets

Cash$49,600$34,200

Accounts Receivable74,40085,500

Inventory148,800125,400

Plant Assets (net)347,200 324,900

Total Assets$620,000$570,000

Liabilities and Stockholders' Equity

Accounts Payable$117,800$ 51,300

Bonds Payable130,200159,600

Common Stock266,600279,300

Retained Earnings105,400 79,800

Total Liabilities and Stockholders' Equity$620,000$570,000

Required:

Express the balance sheet for both years in common-size percentages.