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

JUST DEW IT CORPORATION 2014 and 2015 Balance Sheets
Assets									Liabilities and Owners Equity
	2014				2015					2014				2015
Current assets									Current liabilities
Cash	$	9,000			$	11,250			Accounts payable	$	70,000			$	73,250
Accounts receivable		17,000				24,750			Notes payable		23,800				31,000
Inventory		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 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.)

	2014							2015
Assets
Current assets
Cash	$	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			%
Accumulated retained earnings		214,200			%				305,750			%
Total	$	264,200			%			$	355,750			%
Total liabilities and owners' equity	$	400,000			%			$	500,000			%