Example:Common-Size Balance Sheet(cont'd) Current liabilities Accounts payable $260 14.1% Notes payable $175 9.5% Total $435 23.6% Long-term debt $225 12.2% Stockholders'equity Common stock and paid-in surplus $290 15.7% Retained earnings $895 48.5% Total $1185 64.2% Total liabilities and equity $1845 100% 55 Example: Common-Size Balance Sheet (cont’d) Current liabilities Accounts payable $260 14.1% Notes payable $175 9.5% Total $435 23.6% Long-term debt $225 12.2% Stockholders’ equity Common stock and paid-in surplus $290 15.7% Retained earnings $895 48.5% Total $1185 64.2% Total liabilities and equity $1845 100%