Prepare the 2014 and 2015 common-size statement of financial position for Birtle. (Round the final answers to 2 decimal places.)
Birtle Corporation reports the following statement of financial position information for 201 4 and 2015.Birtle CORPORATION2014 and 2015 Statement of Financial PositionASSETSLiabilities and Owners’ Equity201420152014Current assetsCurrent liabilitiesCash9, 279$ 1 1, 173Accounts payable*$ 4 1, 060$ 43, 805Accounts receivable23, 68325, 760Notes payable*16, 15716, 8:43Inventory42, 6:30Total$ 75, 598$ 83, 848Total$ 57, 217Long-term debt$ 40,000$ 35, 000writers " equityCommon stock and paid – in surplus$ 50,000$ 50, 000Retained earnings200, 428236, 107Not plant and equipment$ 272, 047$ 297, 907Total$ 250, 420$ 286, 167Total assets$347, 6:45$381, 815Total liabilities andId owners " equity$ 347, 6:45$281, 815
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