18 Assets 2021 Current assets Cash $ 14,588 $ 17,631 Accounts receivable 10 points Inventory 35,258 65,567 41,019 71,505 2020 2020 and 2021 Balance Sheets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable 2020 2021 $ 55,653 $ 63,073 21,895 25,324 Total $ 115,413 $ 130,155 Total eBook Print References Long-term debt $ 77,548 $88,397 $58,000 $62,000 Owners' equity Common stock and paid-in surplus $ 60,000 $60,000 Retained earnings 397,278 418,179 Net plant and equipment $477,413 $ 498,421 Total $ 457,278 $478,179 $ $ Total assets $ 628,576 Total liabilities and owners' equity 592,826 592,826 $ 628,576 Prepare the 2020 and 2021 common-size balance sheets for Just Dew It. (Do not round intermediate calculations and enter your answers as a percent rounded to 2 decimal