The comparative financial statements prepared at December 31, 2017, for Goldfish Company showed the following summarized data: 2017 2016 Statement of Earnings Sales revenue Cost of sales $ 253,510* 194,800 $ 215,000 164,000 Gross margin Operating expenses and interest expense 58,710 44,120 51,000 39,300 Earnings before income taxes Income tax expense 14,590 3,740 11,700 2,800 Net earnings $ 10,850 $ 8,900 $ $ Statement of Financial Position Cash Accounts receivable (net) Inventory Property, plant, and equipment (net) 4,480 17,870 45,630 44,920 9,000 21,500 40,000 38,000 $ 112,900 $ 108,500 $ Current liabilities (no interest) Non-current liabilities (10% interest) Common shares (6,000 shares) Retained earningst 16,140 41,410 36,000 19,350 $ 19,400 37,000 36,000 16,100 $ 112,900 $ 108,500 *One-third was credit sales. During 2017, cash dividends amounting to $7,600 were declared and paid. Required: 1. Present component percentages for 2017 only. (Input all amounts as positive values. Round the final answers to the nearest whole percent. Percentages may not add exactly due to rounding.) Component Percentages 2017 100% 100 Statement of earnings: Sales revenue Cost of sales Gross margin Operating expenses and interest expense Earnings before income taxes Income tax expense Net earnings Statement of financial position: Cash Accounts receivable (net) Inventory Property, plant and equipment (net) Total assets Current liabilities Long-term liabilities Common shares Retained earnings Total liabilities and shareholders' equity