Use the following financial statements of Trendstar Berhad to answer the following questions:

Trendstar Berhad Comparative Income Statements For the year ended 31 December 2019 and 2018
	2019	2018
Sales	RM2,486,000	RM2,075,000
Cost of goods sold	1,523,000	1,222,000
Gross profit	963,000	853,000
Operating expenses:
Advertising	145,000	100,000
Staff salaries	240,000	280,000
Office salaries	165,000	200,000
Insurance	100,000	45,000
Supplies expense	26,000	35,000
Depreciation	85,000	75,000
Miscellaneous	17,000	15,000
Total operating expenses	778,000	750,000
Operating profit	185,000	103,000
Interest expense	44,000	46,000
Profit before tax	141,000	57,000
Income tax expense	47,000	19,000
Net profit	RM94,000	RM38,000
Earnings per share	RM0.99	RM0.99

Trendstar Berhad Comparative Statements of Financial Position As at 31 December 2019 and 2018
Assets	RM		RM
Current Assets:
Cash		79,000		42,000
Short-term investments		65,000		96,000
Accounts receivable		120,000		100,000
Merchandise inventory		250,000		265,000
Total current assets		514,000		503,000
Property, plant and equipment
Store equipment		400,000		350,000
Office equipment		45,000		50,000
Buildings		625,000		675,000
Land		100,000		100,000
Total property, plant and equipment		1,170,000		1,175,000
Total assets		RM1,684,000		RM1,678,000
Liabilities
Current liabilities:
Accounts payable		164,000		190,000
Short-term notes payable		75,000		90,000
Taxes payable		26,000		12,000
Total current liabilities		265,000		292,000
Long-term liabilities:
Notes payable (secured by mortgage on buildings)		400,000		420,000
Total liabilities		665,000		712,000
Shareholders equity
Share capital		475,000		475,000
Retained earnings		544,000		491,000
Total shareholders equity		1,019,000		966,000
Total liabilities and equity		RM1,684,000		RM1,678,000

Required:

(a) Prepare common-size comparative statements of financial position for years 2019 and 2018.