Just Dew It Corporation reports the following balance sheet information for 2017 and 2018.

JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets
Assets									Liabilities and Owners Equity
	2017				2018					2017				2018
Current assets									Current liabilities
Cash	$	10,200			$	13,200			Accounts payable	$	46,000			$	62,160
Accounts receivable		30,200				38,640			Notes payable		27,800				33,120
Inventory		74,600				87,120
Total	$	115,000			$	138,960			Total	$	73,800			$	95,280
									Long-term debt	$	40,000			$	36,000
									Owners equity
									Common stock and paid-in surplus	$	60,000			$	60,000
									Retained earnings		226,200				288,720
Net plant and equipment	$	285,000			$	341,040			Total	$	286,200			$	348,720
Total assets	$	400,000			$	480,000			Total liabilities and owners equity	$	400,000			$	480,000

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.g., 32.16.)