$3-5.($Preparing a balance sheet$)$ Prepare a balance sheet and a common sized balance sheet from the following information.

$\backslash$table$[[$Cash$,30,000],[$Account receivables,$63,800],[$Accounts payable,$52,500],[$Short$-$term notes payable,$11,000],[$Inventories$,66,000],[$Gross fixed assets,$1,061,000$