$8$

Following are comparative balance sheets spanning $3$ years. Express the balance sheets in common$-$size percentages for each year.

$\backslash$table$[[$Comparative Balance Sheets

For Years Ended December $31],[],[$Cash$,,$$ $738,,$$ $616,,$$ $639],[$Accounts receivable, net,,$984,,1,155,,1,065],[$Merchandise inventory,,$2,296,,2,002,,1,562],[$Plant assets, net,,$4,182,,3,927,,3,834],[$Total assets,$$,8,200,,7,700,,7,100],[$Accounts payable,$$,1,394,,$$ $693,,1,065],[$Long$-$term notes payable,,$1,558,,1,925,,1,349],[$Common stock,,$4,018,,4,158,,3,905],[$Retained earnings,,$1,230,,924,,781],[$Total liabilities and equity,$$,8,200,,7,700,,7,100]]$

$\backslash$table$[[$Common$-$Size Comparative Balance Sheets$],[$For Years Ended December $31],[,$Current Year,$1$ Year Ago,$2$ Years Ago$],[$Cash$,\%,\%,\%],[$Accounts receivable, net,$\%,\%,\%],[$Merchandise inventory,$\%,\%,\%],[$Plant assets, net,$\%,\%,\%],[$Total assets,$\%,\%,\%],[$Accounts payable,$\%,\%,\%],[$Long$-$term notes payable,$\%,\%,\%],[$Common stock,$\%,\%,\%],[$Retained earnings,$\%,\%,\%],[$Total liabilities and equity,$\%,\%,\%]]$