Analyze the Following Common Size Balance Sheet

Analyze the following common size balance sheet: $\begin{array}{lcl}&2015&2014\\\text { Current assets: }\\\text { Cash } & 1 \% & 16 \% \\\text { Accounts receivable } & 24 & 18 \\\text { Inventory } & \underline{35} & \underline{30}\\\text { Total current assets }&620\%&64\%\\\\\text { Property, plant and equipment } & 37 & 26 \\\text { Other assets } & \underline{3} & \underline{10} \\\text { Total assets } & \underline{\underline{100 \%}} & \underline{100 \%}\\\\\text { Current liabilities: }\\\text { Accounts payable } & 29 \% & 27 \% \\\text { Short-term debt } & \underline{23} & \underline{33}\\\text { Total current liabilities }&52\%&60\%\\\\\text { Long-term debt } & {22} & {17}\\\text { Total liabilities } &{74} \%&{77 \%} \\\\\text { Common stock and paid in capital } & 9 & 10 \\\text { Retained earnings } & 17 & 13 \\\text { Total stockholders' equity } & \overline{26 \%} & \underline{23} \% \\\text { Total liabilities and stockholders' equity } & \overline{100 \%} & 100 \%\end{array}$