$6.$ Common$-$size financial statements

A main element of financial statement analysis is the use of common$-$size financial statements, also called "vertical analysis." A common$-$size balance sheet divides each account's value by the value of total assets, while a common$-$size income statement divides each entry by net sales revenue.

Common$-$size balance sheets immediately show how a firm's assets, liabilities, and equity are distributed. Common$-$size income statements give a quick snapshot of how various expenses and types of income relate to sales revenue. The following common$-$size statements show that total liabilities are $51\mathrm{.}2\%$ of total assets, while long$-$term debt is $36\mathrm{.}7\%$ of total assets. In your finance course, you will learn the significance of these relationships.

Complete the missing entries in the following common$-$size statements:

$$

A$31\mathrm{.}7\%$B$$C$$D$$E$$