Condensed data from the comparative statement of financial position (SFP) of Cullumber Inc. follow: Current assets Non-current assets Current liabilities Non-current liabilities Common shares Retained earnings 2020 $120,000 397,000 73,000 169,000 165,000 110,000 2019 $80,000 346,000 82,000 97,000 128,000 119,000 2018 $100,000 306,000 64,000 148,000 102,000 92,000 (a) Using vertical (common-size) analysis, calculate the various SFP categories as a percentage of total assets for Cullumber Inc. for each of 2018, 2019, and 2020. (Round answers to 1 decimal place, e.g. 52.1%.) 2020 2019 2018 Current assets % % % Non-current assets % % % % % % Current liabilities Non-current liabilities Common shares % % % % % % Retained earnings % % %