Express the following balance sheets for Safety Company in common-size percentages. 
Definitions:
Emotion-focused Coping
A stress management strategy that involves reducing stress by minimizing, avoiding, or accepting the emotional response to a problem, rather than addressing the problem directly.
Electric Shocks
Sudden discharges of electricity through a part of the body, often used for therapeutic purposes or as a punishment.
Appetizing Food
Food that looks, smells, and tastes appealing, often stimulating a person's desire to eat.
Systematically Associated
Being connected or related in a consistent, methodical manner across different instances or contexts.
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