Example:Common-Size Balance Sheet Current Assets Cash $50 2.7% Accounts receivable $310 16.8% Inventory $385 20.9% Total $745 40.4% Fixed assets Net plant and equipment $1100 59.6% Total assets $1845 100% 44 Example: Common-Size Balance Sheet Current Assets Cash $50 2.7% Accounts receivable $310 16.8% Inventory $385 20.9% Total $745 40.4% Fixed assets Net plant and equipment $1100 59.6% Total assets $1845 100%