Foster Fabricators prepared the following balance sheet in preparing a loan application. Prepare a common-size balance sheet for each fiscal year. (Round percentages to 1 decimal place, e.3. 12.1\%. Negative amounts should be indicated by a negative sign preceding the number e.g. -45 or parentheses e.s.(45).) Liabilities and Shareholders' Equity Current liabilities: Accounts payable %% Accrued payroll and benefits Accrued liabilities Total current liabilities Deferred liabilities Other liabilities Total liabilities Shareholders'equity: Common stock %% Additional paid-in capital % Retained earnings %% Total shareholders'equity %% Total liabilities and shareholders' equity.