Express the Following Balance Sheets for Alberts Company in Common-Size

Express the following balance sheets for Alberts Company in common-size percents.
$\begin{array}{c}\text { ALBERTS COMPANY}\\\text { Balance Sheet}\\\text { December 31,2013 and 2014}\\\begin{array}{|l|r|r|}\hline&2013&2014\\\hline\text { Assets }\\\hline\text { Cash } & \$ 22,000 & \$ 43,000 \\\hline \text { Accounts receivable } & 42,000 & 38,000 \\\hline \text { Merchandise inventory } & 52,000 & 61,000 \\\hline \text { Prepaid insurance } & 9,000 & 6,000 \\\hline \text { Long-term investments } & 20,000 & 49,000 \\\hline \text { Plant assets (net) } & 218,000 & 218,000 \\\hline \text { Total assets } & \$ 363,000 & \$ 415,000 \\\hline\\\hline \text { Liabilities and Equity } & & \\\hline \text { Current liabilities } & \$ 75,000 & \$ 62,000 \\\hline \text { Long-term liabilities } & 36,000 & 45,000 \\\hline \text { Common stock } & 150,000 & 150,000 \\\hline \text { Retained earnings } & 102,000 & 158,000 \\\hline \text { Total liabilities and equity } & \$ 363,000 & \$ 415,000 \\\hline \end{array}\end{array}$