Express the following balance sheets for Alberts Company in common-size percents

Alberts CompanyBalance SheetsDecember 31, 2012 and 2011 20112012Assets Cash$43,000$22,000Accounts receivable38,00042,000Merchandise Inventory61,00052,000Prepaid Insurance6,0009,000Long term investments49,00020,000Plant assets (net)218,000218000Total assets$415,000$363,000 Liabilities and Equity Current

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