Just Dew It Corporation reports the following balance sheet information for 2014 and 2015.

Prepare the 2014 and 2015 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.g., 32.16.)

JUST DEW IT CORPORATION 2014 and 2015 Balance Sheets Liabilities and Owners' Equity 2014 Assets 2014 2015 2015 Current assets Current liabilities Cash Accounts receivable Accounts payable Notes payable 70,000 23,800 $ 73,250 $ 9,000 17,000 77,000 $ 11,250 24,750 93,750 31,000 Total Total $104,250 $ 40,000 $ 50,000 $103,000 $129,750 $ 93,800 $ 42,000 Common stock and paid-in surplus 50,000 Long-term debt Owners' equity Retained earnings Total Total liabilities and owners' equity 214,200 $264,200 $400,000 305,750 $355,750 $500,000 Net plant and equipment $297,000 $370,250 Total assets $400,000 $500,000