The comparative balance sheet for Golden Co. is shown below. Express these amounts in a comparative, common-size balance sheet.

GOLDEN COMPANY Comparative Balance Sheets (in $000) December 31, 2012 2014
	2012	2013	2014
Cash	$ 49.6	$ 34.2	$ 35.7
Accounts receivable	74.4	85.5	76.5
Merchandise inventory	148.8	125.4	91.8
Plant assets (net)	347.2	324.9	306.0
Total assets	$620.0	$570.0	$510.0
Accounts payable	$117.8	$ 51.3	$ 76.5
Bonds payable	130.2	159.6	107.1
Common stock	266.6	279.3	265.2
Retained earnings	105.4	79.8	61.2
Total liabilities and equity	$620.0	$570.0	$510.0