Prepare a balance sheet and a common- sized balance sheet from the following information.
Cash.............. $ 30,000
Accounts receivable........ 63,800
Accounts payable......... 52,500
Short- term notes payable...... 11,000
Inventories............ 66,000
Gross fixed assets......... 1,061,000
Accumulated depreciation..... 86,000
Long- term debt.......... 210,000
Common stock........... 480,000
Other assets ............25,000
Retained earnings?