Question: Condensed data from the comparative statement of financial position (SFP) of Sunland Inc. follow: 2020 2019 2018 Current assets $120,000 $80,000 $100,000 Non-current assets 395,000

Condensed data from the comparative statement of financial position (SFP) of Sunland Inc. follow:

2020 2019 2018
Current assets $120,000 $80,000 $100,000
Non-current assets 395,000 344,000 296,000
Current liabilities 80,000 92,000 68,000
Non-current liabilities 176,000 110,000 151,000
Common shares 146,000 115,000 115,000
Retained earnings 113,000 107,000 62,000

Using vertical (common-size) analysis, calculate the various SFP categories as a percentage of total assets for Sunland Inc. for each of 2018, 2019, and 2020. (Round answers to 1 decimal place, e.g. 52.1%.)

2020 2019 2018
Current assets % % %
Non-current assets % % %
Current liabilities % % %
Non-current liabilities % % %
Common shares % % %
Retained earnings % % %

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