Comparative Balance Sheets Are Available for Floatlin Group $\quad$ $\quad$

Comparative balance sheets are available for Floatlin Group:
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\text { Floatlin Company }$
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\quad$$\quad$$\text { Comparative Balance Sheets }$
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\text { December } 31,2 \times 13 \text { and } 2 \times 12$

$\begin{array}{l}\begin{array}{lll}&\underline{2 X 13}& \underline{2 X} 12 \\ \underline{\text { Current Assets: }} \\ \text { Cash } & \$ 20 & \$ 15 \\\text { Accounts Receivable } & 45 & 37 \\\text { Inventory } & \underline{60} & \underline{70} \\\text { Total Current Assets } & \$ 125 & \$ 122\\ \underline{\text { Long-Term Assets: }} \\\text { Equipment } & \$ 290 & \$ 200 \\\text { Less: Accum. Depr. } & \underline{(160)} & \underline{(140)} \\\text { Total Long-Term Assets } & \underline{\$ 130} & \underline{\$ 60}\\\\\\\text { Total Assets} & \underline{\$ 255} & \underline{\$ 180}\\\end{array}\begin{array}{lll}&\underline{2 X 13}& \underline{2 X} 12 \\\underline{ \text { Current Liabilities: }}\\\text { Accounts Payable } & \$ 24 & \$ 20 \\\text { Taxes Payable } & 11 & 15 \\\text { Note Pavable } & \underline{ 7} & \underline{18}\\\text { Total Current Liab. } & \$ \overline{42} & \$ \overline{53} \\\text { Long-Term Liabilities } & \underline{80} & \underline{30} \\\text { Total Liabilities } & \underline{\$ 122} & \underline{ \$ 83}\\\underline{ \text { Stockholders' Equity: }}\\\text { Common Stock } & \$ 40 & \$ 40 \\\text { Retained Earnings } & \underline{93} & \underline{59} \\\text { ockholders' Equity } &\underline{ \$ 133} &\underline{ \$ 99}\\\text { Total Liab. \& } \\\text { Stockholders' Equity } &\underline{ \$ 255} &\underline{ \$ 182}\\\end{array}\end{array}$
Prepare a common-size balance sheet for Floatlin Group at December 31, 2X13.