The Balance Sheet for Orlando Company at December 31,2009 Is

The balance sheet for Orlando Company at December 31,2009 is given below:
Current Assets:
$\begin{array}{ll}\text { Cash }&\$78\\\text { Accounts Receivable } & 76 \\\text { Inventory } & 54\\ \text {Total Current Assets }&\$208\end{array}$
Long-term Assets:
$\begin{array} { l } \text {Fixed Assets }&\$322\\ \text {Less: Accumulated Depreciation }&(136)\\ \text { Net Fixed Assets}&\$186\\\end{array}$

$\begin{array} { l } \text {Total Assets }&\$394\\\end{array}$

Current Liabilities:
$\begin{array} { l } \text { Accounts Payable}&\$44\\ \text {Taxes Payable }&14\\ \text {Total Current Liabilities }&\$58\\ \text {Long-term Bonds Payable }&60\\ \text {Total Liabilities }&\$118\\\end{array}$

Stockholders' Equity:
$\begin{array} { l } \text {Paid-in Capital }&\$100\\ \text {Retained Earnings }&176\\ \text {Total Stockholders' Equity }&\$276\\ \text {Total Liabilities and Stockholders' Eguity }&\$394\\\end{array}$

Required:
Prepare a common-size balance sheet.