Just Dew It Corporation reports the following balance sheet information for 2017 and 2018. Assets 2017 2018 Current assets Cash Accounts receivable Inventory JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities $ 14,105 Accounts payable $ 46,382 32,815 Notes payable 18,246 57,204 $ 12,157 29,382 54.632 $ 49,276 19,784 Total $ 104,124 $ 64,628 Total $ 96,171 $ 69,060 Long-term debt $ 49,000 $ 45,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 50,000 299,784 $ 50,000 315,894 Total $349,784 $365,894 Net plant and equipment $367,241 $375,830 $ 463,412 $ 479.954 Total assets Total liabilities and owners equity $463,412 $479,954 Prepare the 2017 and 2018 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.) 2017 % 2018 % Assets $ 2.62% $ % % Current assets Cash Accounts receivable Inventory Total 12,157 29,382 54,632 96,171 6.34% 11.79% 14,105 32,815 57,204 104,124 % % $ 20.75% $ $ $ 367,241 463,412 79.25% % $ $ 375,830 479,954 % $ % $ % 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 % % 46,382 18,246 64,628 49,000 49,276 19,784 69,060 45,000 $ % $ % $ % $ % $ 50,000 % $ % 299,784 % % 50,000 315,894 365,894 479.954 $ % $ % 349,784 463,412 Total liabilities and owners' equity % $ %