The information for Sweet Farm Sdn Bhd for the year ended December 2018 and 2019 is presented below:

	2019 (RM)	2018 (RM)
Cash Marketable securities (current) Accounts receivable (net) Inventory Accrued expenses Notes payable (short-term) Bonds payable (due in three years) Prepaid expenses Land and building (net) Accounts payable Cash sales Credit sales (percent of cash sales) Cost of goods sold (percent of total sales) Net income Interest expense Income tax expense Capital stock Retained earnings	21,000 27,000 60,000 105,000 10,000 8,000 82,000 5,000 247,000 57,000 750,000 82% 60% 30,000 6,000 6,000 199,500 108,500	35,000 22,000 98,000 142,000 14,000 4,000 96,000 3,000 315,000 75,000 675,000 85% 58% 38,000 9,000 7,000 251,000 175,000

Required:

Based on the information given,

Prepare a common size income statement and statement of financial position for the relevant accounting year end.