Wiser Corporation Comparative Balance Sheets December 31 2019 2018 Cash $42,000 $40,000 Accounts receivable 54,000 50,000 Merchandise inventory 78,000 60,000 Property, plant, and equipment, net 426,000 350.000 Total assets $600,000 $500,000 Accounts payable $60,000 $47,500 Long-term notes payable 150,000 150,000 Common stock 204,000 204,000 Retained earnings 186.000 98.500 Total liabilities and 15.000 200 Retained earring Total liabilities and equilty 600.000 300.000 Fill in the banks to express the balance sheet each year in common size percents (vertical analysis). Round your answer to the one decimal place. Do not use percentage signs in your answers 2019 2018 Caus Accounts receivable Merchandise inventory Property, plant, and equipment, net Total assets Accounts payable Merchandise inventory Property, plant, and equipment, net Total assets Accounts payable Long-term notes payable Common stock Retained earnings Total llabilities and equity