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 $ 4,000 $ 11,280 Accounts payable $ 39,040 $ 48,720 Accounts receivable 14,880 20,400 Notes payable 12,960 17,280 Inventory 61,920 90,480 Total $ 80,800 $ 122,160 Total $ 52,000 $ 66,000 Long-term debt $ 48,000 $ 36,000 Owners equity Common stock and paid-in surplus $ 60,000 $ 60,000 Retained earnings 160,000 318,000 Net plant and equipment $ 239,200 $ 357,840 Total $ 220,000 $ 378,000 Total assets $ 320,000 $ 480,000 Total liabilities and owners equity $ 320,000 $ 480,000

JUST DEW IT CORPORATION 2014 and 2015 Balance Sheets Assets Liabilities and owners' Equity 2014 2015 2014 2015 Current assets Current liabilities 39,040 48,720 4,000 11,280 Cash Accounts payable 12,960 Accounts receivable 14,880 20,400 Notes payable 17.280 Inventory 61,920 90,480 80,800 $122,160 52,000 66,000 Total Total 48,000 36,000 Long-term debt Owners' equity 60,000 60,000 Common stock and paid-in surplus Retained earnings 160.000 318,000 Net plant and equipment $239,200 $357,840 $220,000 $378,000 Total Total assets $320,000 $480,000 $480,000 Total liabilities and owners' equity $320,000 Prepare the 2014 and 2015 common-size balance sheets for Just Dew lt. (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 11,280 4,000 Cash Accounts receivable 14,880 20,400 61,920 Inventory 90,480 $122,160 Tota 80,800 Fixed assets $239,200 $357,840 Net plant and equipment Total assets $320,000 $480,000 Liabilities and Owners' Equity Current liab ties 39,040 48,720 Accounts payable Notes payable 12,960 17,280 52,000 66,000 Tota 48,000 36,000 Long-term debt Owners' equity 60,000 60,000 Common stock and paid-in surplus Accumulated retained earnings 160.000 318,000 $378,000 Tota 220,000 320,000 $480,000 Total liabilities and owners' equity