I need help with finding the common size and percentage change for the data.

Assets Cash and cash equivalents Short-term investments \begin{tabular}{|r|r|r|} \hline$1,040 & $3,445 & $3,417 \\ \hline 0 & 0 & 0 \\ \hline$2,120 & $1,957 & $2,063 \\ \hline$3,651 & $2,729 & $2,554 \\ \hline$7,897 & $8,994 & $10,822 \\ \hline$7,408 & $7,375 & $7,438 \\ \hline$90,513 & $93,394 & $99,830 \\ \hline \end{tabular} Liabilities and equity Accounts payable Accruals Notes payable \begin{tabular}{|r|r|r|} \hline$4,848 & $4,753 & $4,304 \\ \hline$1,024 & $1,058 & $1,276 \\ \hline$93 & $98 & $116 \\ \hline$9,028 & $9,064 & $8,061 \\ \hline$41,140 & $20,963 & $27,954 \\ \hline$12 & $43,942 & $49,587 \\ \hline$489 & ($1,682) & ($2,694) \\ \hline$48,870 & $49,298 & $50,103 \\ \hline 90,513 & $93,394 & $99,830 \\ \hline \end{tabular}