Company A reported the following balance sheet data for the most recent three years:

Prepare the Asset section of a common-size balance sheet for each year.

Year 3 Ye Year 1 Cash Accounts receivable nventory Current assets Property, plant, and equipment (net) $ 8,000 8.000 37.000 47.000 8,000 36,000 6,000 18,000 36,000 S 62,000 92.000 60,000 123,000 138,000 26.000 Total assets Accounts payable Short-term debt Current liabilities Long-term debt Total liabilities $200,000 $218.000 20.000 65,000 9,000 $183,000 28,000 39.000 21,000 15.000 43,000 59.000 36,000 58,000 52,000 95,000 $124,000 94,000 19,000 70,000 19,000 86,000 Paid-in capital 75.000 $200,000 $218,000 Retained earnings Total liabilities and equities $183,000