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 $ 7,400 $ 15,120 Accounts payable $ 61,600 $ 62,160 Accounts receivable 23,400 25,200 Notes payable 14,400 18,240 Inventory 76,200 89,040 Total $ 107,000 $ 129,360 Total $ 76,000 $ 80,400 Long-term debt $ 48,000 $ 36,000 Owners equity Common stock and paid-in surplus $ 60,000 $ 60,000 Retained earnings 216,000 303,600 Net plant and equipment $ 293,000 $ 350,640 Total $ 276,000 $ 363,600 Total assets $ 400,000 $ 480,000 Total liabilities and owners equity $ 400,000 $ 480,000 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 $ 7,400 % $ 15,120 % Accounts receivable 23,400 % 25,200 % Inventory 76,200 % 89,040 % Total $ 107,000 % $ 129,360 % Fixed assets Net plant and equipment $ 293,000 % $ 350,640 % Total assets $ 400,000 % $ 480,000 % Liabilities and Owners Equity Current liabilities Accounts payable $ 61,600 % $ 62,160 % Notes payable 14,400 % 18,240 % Total $ 76,000 % $ 80,400 % Long-term debt $ 48,000 % $ 36,000 % Owners' equity Common stock and paid-in surplus $ 60,000 % $ 60,000 % Accumulated retained earnings 216,000 % 303,600 % Total $ 276,000 % $ 363,600 % Total liabilities and owners' equity $ 400,000 % $ 480,000 %