(Common-size analysis and differences in profitability and leverage) Comparative financial statement data for Cool Brewery Ltd. and Northern Beer Ltd., two competitors, follow (amounts in thousands): Northern Beer Ltd. Cool Brewery Ltd. 2020 2019 2020 2019 Net sales $218,180 $42,640 Cost of goods sold 90,480 16,140 Operating expenses 87,020 18,030 Interest expense 8,390 340 Income tax expense 4,500 1,140 Cash 11,560 $9,860 4,660 $2,290 Other current assets 86,020 85,590 7,5206,860 Long-term assets (net) 229,170 227,210 26,890 33,620 Current liabilities 66,460 58,870 4,010 4,180 Long-term liabilities 107,800 115,250 53,500 43,700 8,200 19,400 7,070 15,400 Share capital Retained earnings 98,990 104,840 7,460 16,120 Prepare a common-size analysis for 2020 for Cool Brewery Ltd. and Northern Beer Ltd. (Round percentage answers to 1 decimal place, e.g. 15.1%.) Cool Brewery Northern Beer $ % $