JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Assets 2017 2018 2018 Current assets Cash Accounts receivable Inventory Liabilities and Owners' Equity 2017 Current liabilities Accounts payable $ 58,400 Notes payable 23,400 $ 14,200 19,000 51,800 $ 18,260 23,100 54.780 $ 61,820 25,080 Total $ 85,000 $ 96,140 Total $ 81,800 $ 86,900 Long-term debt $ 32,000 $ 22,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 44,000 242,200 $ 44,000 287,100 Net plant and equipment $ 315,000 $343,860 Total $286,200 $ 331,100 Total assets $400,000 $440,000 Total liabilities and owners equity $400,000 $440,000 Prepare the 2017 and 2018 common-size balance sheets for Just Dew it. (Do not round Intermediate calculations. Enter your answers as a percent rounded to 2 decimal places. e... 32.16.) 2017 % 2018 % Assets $ % % % % Current assets Cash Accounts receivable Inventory Total 14,200 19,000 51,800 85,000 18,260 23,100 54.780 96,140 % % % % $ % $ $ 315,000 400,000 % % 343,860 440,000 % % $ % % % Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity 58,400 23,400 81,800 32,000 61,820 25,080 86,900 22,000 % $ % % % $ $ % % 44,000 242,200 286,200 400,000 44,000 287,100 331,100 440,000 % % % % % $ $ %