Provided Below Is the December 31, 20X6, Balance Sheet of Neighbor

Provided below is the December 31, 20X6, balance sheet of Neighbor Company: Neighbor C ompany
Balance Sheet
December 31, 20X6
$\begin{array}{llll}\text { Current assets: } &{\text { Current liabilities: }} \\\text { Cash } & \$ 18 & \text { Accounts payable } & \$ 44 \\\text { Accounts receivable } & 36 & \text { Taxes payable } & 14 \\\text { Inventory } & \underline{54} & \text { Total current liabilities } & \$ 58 \\\text { Total current as sets } & \$ 208 & \text { Long-term liabilities } & 60\\\text { Long-term assets: } &&\text { Total liabilities } &\$118\\\text { Fixed assets } & \$ 322 &\text { Stockholders' equity: }\\\text { Acc depreciation } & \underline{(136)} & \text { Common stock } & \$ 120 \\\text { Total long- term ass ets } & \$ 186 & \text { Retained income } & \underline{156}\\&&\text { Total stockholders' equity }&\$276\\\text { Total assets }&\$394&\text { Total liabilities and stock }&\$394\\&&\text { equity }\\\end{array}$ Required: Prepare a common- size balance sheet.