Vision, Inc.€™s comparative balance sheets follow. Prepare common-size statements and comment on the changes from 2013 to 2014. (Round to one decimalplace.)

Vision, Inc. Comparative Balance Sheets December 31,2014 and 2013 2014 2013 Assets Current assets Property, plant, and equipment (net) Total assets S 48,000 260,000 $308,000 40,000 200,000 $240,000 Liabilities and Stockholders Equity Current liabilities Long-term liabilities Stockholders' equity Total liabilities and stockholders' equity 36,000 180,000 92,000 $308,000 44,000 120,000 76,000 $240,000