can you make a "b) common size balance sheet" From the following accounts and using Microsoft Excel, prepare a a) balance sheet and b) common size balance sheet for Chester Co. for the current calendar year.

Accrued interest payable	$1,400
Property, plant, and equipment	23,500
Inventory	12,400
Additional paid-in capital	7,000
Deferred taxes payable (noncurrent)	1,600
Cash	1,500
Bonds payable	14,500
Accounts payable	4,300
Common stock	2,500
Prepaid expenses	700
Land held for sale	9,200
Retained earnings	? (you must calculate this amount based on the accounting/balancing equation)
Current portion of long-term debt	1,700
Accounts receivable	6,200
Notes payable	8,700