what are the formulas that i need to fill in the yellow?

\begin{tabular}{l|l|l|l|l|l|} \hline \multicolumn{2}{|c|}{2026} & \multicolumn{2}{c|}{2025} & \multicolumn{2}{c|}{2024} \\ \hline Cash & & & 2023 & \multicolumn{1}{c|}{2022} \\ \hline Accounts receivable, net & & & & \\ \hline Merchandise inventory & & & & \\ \cline { 2 - 5 } Plant assets, net & & & & \\ \hline Total assets & & & & \\ \hline \end{tabular} Current liabilities Long-term liabilities Common stock Retained earnings Total liabilities and equity The comparative balance sheets of Average both tabs: percents. Company follow. Express the balance sheets in common-size Each formula must include the ROUND function, rounding all percents to 2 decimal places (XXXXX%)