Just Dew It Corporation reports the following balance sheet information for $2020$ and $2021.$

JUST DEW IT CORPORATION

$2020$ and $2021$ Balance Sheets

Assets $20202021$ Liabilities and Owners$$ Equity $20202021$

Current assets Current liabilities

Cash $ $6,560$ $ $8,600$ Accounts payable $ $51,840$ $ $53,000$

Accounts receivable $16,16022,600$ Notes payable $21,60023,600$

Inventory $61,28074,600$

Total $ $84,000$ $ $105,800$ Total $ $73,440$ $ $76,600$

Long$-$term debt $ $32,000$ $ $30,000$

Owners$$ equity

Common stock and paid$-$in surplus $ $40,000$ $ $40,000$

Retained earnings $174,560253,400$

Net plant and equipment $ $236,000$ $ $294,200$ Total $ $214,560$ $ $293,400$

Total assets $ $320,000$ $ $400,000$ Total liabilities and owners$$ equity $ $320,000$ $ $400,000$

Prepare the $2020$ and $2021$ common$-$size balance sheets for Just Dew It$.($Do not round intermediate calculations and enter your answers as a percent rounded to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$