Comparative figures from the statement of financial position for Border Ltd are shown below:

	2017			2016
Current assets Cash at bank Accounts receivable Inventory	$	30 000 52 000   84 000		$	25 000 54 000   86 000
		166 000			165 000
Non-current assets Term deposit Plant and equipment (net)		50 000 180 000			40 000 160 000
		230 000			200 000
Total assets		396 000			365 000
Current liabilities Accounts payable Mortgage		48 000 20 000			52 000 20 000
		68 000			72 000
Non-current liabilities Mortgage		120 000			100 000
		120 000			100 000
Total liabilities		188 000			172 000
Net assets	$	208 000		$	193 000
Equity Share capital Retained earnings	$	100 000 108 000		$	100 000   93 000
	$	208 000		$	193 000

Required

Prepare common size statements for the company for both years, and comment on what this analysis reveals about Border’s financing policy.