Assets 2020 2021 Current assets Cash $9,000 $11,250 Accounts receivable Inventory 17,000 24,750 Just Dew It Corporation reports the following balance sheet information for 2020 and 2021. JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable 2020 2021 $70,000 $73,250 23,800 31,000 77,000 93,750 Total $103,000 $129,750 Total $ $93,800 104,250 Long-term debt $ 42,000 $40,000 Owners' equity Common stock and paid-in surplus $50,000 $50,000 Retained earnings 214,200 305,750 Net plant and equipment $ 297,000 $370,250 Total 264,200 355,750 $ Total assets 400,000 500,000 Total liabilities and owners' equity 400,000 500,000 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 places, e.g., 32.16.) Assets Current assets Cash 2020 % 2021 % $ 9,000 % $ 11,250 % Accounts receivable 17,000 % 24,750 % Inventory 77,000 % 93,750 % Total $ 103,000 % 129,750 % Fixed assets Net plant and equipment $ 297,000 % $ 370,250 % Total assets $ 400,000 % $ 500,000 % Liabilities and Owners' Equity Current liabilities Accounts payable $ 70,000 % $ 73,250 % Notes payable 23,800 % 31,000 % Total $ 93,800 % $ 104,250 % Long-term debt $ 42,000 % $ 40,000 % Owners' equity Common stock and paid-in surplus $ 50,000 % $ 50,000 % Retained earnings 214,200 % 305,750 % Total $ 264,200 Total liabilities and owners' equity $ 400,000 xx % $ 355,750 % % $ 500,000 %