help find the common size ration for the following chart. Common Size Ratios - 2 points Complete columns B and D Statements of Financial Position Major Medical Center Statements of Financial Position Common Size Ratios December 31, 2024 December 31, 2023 Percent $000s Percent $000s Assets Current assets: Cash and cash equivalents 4.1% $8,065 5.1% $9,005 Assets limited as to use 0.5% 1,000 0.0% 0 Short-term investments 0.7% 1,387 0.7% 1,283 Receivables for patient care, net 25.3% 49,719 27.0% 47,614 Pledges receivable 0.9% 1,814 1.3% 2,205 Inventories, at average cost 0.9% 1,690 1.3% 2,326 Due from third-party reimbursement 3.3% 6,539 0.0% 0 Receivables for government grants 0.0% 0 0.3% 467 Other 1.1% 2,234 1.9% 3,415 Total current assets 36.9% $72,448 37.6% $66,315 Assets limited as to use Sinking fund 7.4% $14,487 7.6% $13,410 Collateral for standby letters of credit 0.5% 923 0.0% 0 $15,410 $13,410 Long-term investments 0.6% $1,132 0.4% $618 Due from affiliates, net 1.7% 3,417 2.0% 3,543 Pledges receivable, net 1.0% 1,889 0.8% 1,468 Property, plant, and equipment net 50.2% 98,555 51.0% 89,777 Deferred financing costs 0.7% 1,323 0.0% 0 Other 1.1% 2,065 0.6% 1,043 Total Assets 100.0% $196,239 100.0% $176,174 Liabilities and net assets Current liabilities: Current portion of long-term debt 5.9% $11,608 6.5% $11,488 Accounts payable and