Prepare a common-size balance sheet for each fiscal year. (Round percentages to 1 decimal place, e.g. 12.1%. Negative amounts should beindicated by a negative sign preceding the number e.g. -45 or parentheses e g. (45).)12/31/202012/31/2019AssetsCurrent assets:Cash and cash equivalents%%Accounts receivable%%Inventory%%Prepaid expenses and other current assetsIncome tax receivable%%%%Investments%%Total current assets%%Property, plant, & equipment, netLong-term investments%%%%Other assets%%Total assets%%

Foster Fabricators prepared the following balance sheet in preparing a loan application Dec. 31, 2020 Dec. 31, 2019 Assets Current assets: Cash and cash equivalents $248,005 $419,465 Accounts receivable 38,283 34,839 Inventory 15,043 15,332 Prepaid expenses and other current assets 39,965 34,795 Income tax receivable 58,152 16,488 Investments 415,199 338,592 Total current assets 814,647 859,511 Property, plant, & equipment, net 1,217,220 1,106,984 Long-term investments 622,939 496,106 Other assets 70,260 64,716 Total assets $2,725,066 $2,527,317