Comparative balance sheet data for the More Company at the end of fiscal year 2020 and 2021 follows: (7 Marks)

More Company
Balance Sheet
June, 2021 and 2020
Assets	2021	2020
Cash	$71,000	$68,000
Long-term investments	67,000	43,000
Land, buildings, and equipment (net)	95,000	162,000
Intangible assets	9,400	11,300
Other assets	5,000	8,000
Total assets	$347,400	$292,300
Liabilities
Accounts payable	$37,100	$ 34,000
Long-term liabilities8% bonds	23,500	17,900
Total liabilities	$60,600	$ 51,900
Stockholders Equity
6% preferred stock	$7,500	$ 7,500
Common stock	50,000	50,000
Additional paid-in capital	46,000	46,000
Retained earnings	183,300	136,900
Total stockholders equity	$286,800	$240,400
Total liabilities and stockholders equity	$347,400	$292,300

Prepare a common-size balance sheet for the two-year period using total assets to standardize.