Must use the round function. Please show formula.

Thanks!!!

The comparative balance sheets of Company follow. Express the balance sheets in common-size percents. Each formula must include the ROUND function, rounding all percents to 2 decimal places (XXX.XX%). Cash Accounts receivable, net Merchandise inventory Plant assets, net Total assets Comparative Balance Sheets For Years Ended December 31, 2024-2020 2024 2023 2022 $16,000 $18,000 $20,000 35,000 40,000 44,000 105,000 120,000 132,000 131,000 150,000 165,000 $287,000 $328,000 $361,000 2021 $17,000 37,000 111,000 139,000 $304,000 2020 $15,000 33,000 99,000 124,000 $271.000 Current liabilities Long-term liabilities Common stock Retained earnings Total liabilities and equity $39,000 31,000 43,000 174,000 $287,000 $44,000 35,000 49,000 200,000 $328,000 $48,000 38,000 53,000 222,000 $361,000 $41,000 33,000 46,000 184,000 $304,000 $36,000 29,000 41,000 165,000 $271,000 2024 2023 2022 2021 2020 Cash Accounts receivable, net Merchandise inventory Plant assets, net Total assets Current liabilities Long-term liabilities Common stock Retained earnings Total liabilities and equity