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	$	6,600			$	15,250			Accounts payable	$	62,400			$	65,750
Accounts receivable		26,600				29,750			Notes payable		26,400				31,500
Inventory		75,800				92,250
Total	$	109,000			$	137,250			Total	$	88,800			$	97,250
									Long-term debt	$	50,000			$	40,000
									Owners equity
									Common stock and paid-in surplus	$	52,000			$	52,000
									Retained earnings		209,200				310,750
Net plant and equipment	$	291,000			$	362,750			Total	$	261,200			$	362,750
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	$	6,600			__ %			$	15,250			__ %
Accounts receivable		26,600			__%				29,750			__ %
Inventory		75,800			__ %				92,250			__ %
Total	$	109,000			__%			$	137,250			__ %
Fixed assets
Net plant and equipment	$	291,000			__ %			$	362,750			__ %
Total assets	$	400,000			__ %			$	500,000			__ %
Liabilities and Owners Equity
Current liabilities
Accounts payable	$	62,400			__ %			$	65,750			__ %
Notes payable		26,400			__%				31,500			__ %
Total	$	88,800			__%			$	97,250			__ %
Long-term debt	$	50,000			__%			$	40,000			__ %
Owners' equity
Common stock and paid-in surplus	$	52,000			__ %			$	52,000			__ %
Accumulated retained earnings		209,200			__ %				310,750			__%
Total	$	261,200			__ %			$	362,750			__%
Total liabilities and owners' equity	$	400,000			__%			$	500,000			__%