The balance sheet for Orlando Company at December 31, 2009 is given below:

Current Assets:
Cash $78
Accounts Receivable 76
Inventory 54
Total Current Assets $208
Long-term Assets:
Fixed Assets $322
Less: Accumulated Depreciation (136)
Net Fixed Assets $186

Total Assets $394
Current Liabilities:
Accounts Payable $44
Taxes Payable 14
Total Current Liabilities $58
Long-term Bonds Payable 60
Total Liabilities $118

Stockholders' Equity:
Paid-in Capital $100
Retained Earnings 176
Total Stockholders' Equity $276
Total Liabilities and Stockholders' Equity $394

Required:
Prepare a common-size balance sheet.

Current Assets:
Cash 19.8%
Accounts Receivable 19.3%
Inventory 13.7%
Total Current Assets 52.8%
Long-term Assets:
Fixed Assets 81.7%
Less: Accumulated Depreciation (34.5)%
Net Fixed Assets 47.2%

Total Assets 100.0%
Current Liabilities:
Accounts Payable 11.2%
Taxes Payable 3.6%
Total Current Liabilities 14.7%
Long-term Bonds Payable 15.2%
Total Liabilities 29.9%

Stockholders' Equity:
Paid-in Capital 25.4%
Retained Earnings 44.7%
Total Stockholders' Equity 70.1%
Total Liabilities and Stockholders' Equity 100.0%