help find the common size ratio for the following statement of financial position. Major Medical Center Statements of Financial Position Common Size Ratios December 31, 2024 December 31, 2023 Percent $000s Percent $000s Assets Current assets: Cash and cash equivalents $8,065 $9,005 Assets limited as to use 1,000 0 Short-term investments 1,387 1,283 Receivables for patient care, net 49,719 47,614 Pledges receivable 1,814 2,205 Inventories, at average cost 1,690 2,326 Due from third-party reimbursement 6,539 0 Receivables for government grants 0 467 Other 2,234 3,415 Total current assets $72,448 $66,315 Assets limited as to use Sinking fund $14,487 $13,410 Collateral for standby letters of credit 923 0 $15,410 $13,410 Long-term investments $1,132 $618 Due from affiliates, net 3,417 3,543 Pledges receivable, net 1,889 1,468 Property, plant, and equipment net 98,555 89,777 Deferred financing costs 1,323 0 Other 2,065 1,043 Total Assets $196,239 $176,174 Liabilities and net assets Current liabilities: Current portion of long-term debt $11,608 $11,488 Accounts payable and accrued expenses 29,489 25,311 Accrued salaries and related liabilities 25,572 20,096 Due to third-party reimbursement 0 1,874 Advances on government grants 1.587 0 Total current liabilities $68,256 $58,769