Just Dew It Corporation reports the following balance sheet information for 2020 and 2021. JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets 2021 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Assets 2020 Current assets Cash $4,350 $9,800 Accounts receivable Inventory 11,550 14,200 58,350 75,800 Total $74,250 $99,800 Total Long-term debt Owners' equity 2020 2021 $ 48,000 $49,800 10,350 18,600 $58,350 $68,400 $ 42,000 $34,000 Common stock and paid-in surplus $ 45,000 $ 45,000 Retained earnings 154,650 252,600 Net plant and equipment $ 225,750 Total $ 199,650 300,200 297,600 $ $ Total assets 300,000 400,000 Total liabilities and owners' equity 300,000 400,000 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., 32.16.) Assets Current assets Cash 2020 % 2021 % $ 4,350 Accounts receivable 11,550 Inventory 58,350 Total $ 74,250 de de de de % $ 9,800 % % 14,200 % % 75,800 % % $ 99,800 Fixed assets Net plant and equipment 225,750 % $ 300,200 % Total assets $ 300,000 % $ 400,000 % Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt $ 48,000 10,350 $ 58,350 $ 42,000 op de de de % $ 49,800 % 18,600 % $ 68,400 % % $ 34,000 % Owners' equity Common stock and paid-in surplus $ 45,000 Retained earnings 154,650 Total $ 199,650 Total liabilities and owners' equity $ 300,000 de de de de % $ 45,000 % % 252,600 % % $ 297,600 % % $ 400,000 %