Just Dew It Corporation reports the following balance sheet information for 2017 and 2018. JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Assets 2017 2018 2018 Liabilities and Owners' Equity 2017 Current liabilities Accounts payable $ 62,400 Notes payable 26,400 Current assets Cash Accounts receivable Inventory $ 15,250 $ 6,600 26,600 $ 65,750 31,500 29,750 75,800 92,250 Total $ 109,000 $ 137,250 Total $ 88,800 $ 97,250 Long-term debt $ 50,000 $ 40,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 52,000 $ 52,000 310,750 209,200 Net plant and equipment $ 291,000 $362,750 Total $ 261,200 $362,750 Total assets $400,000 $500,000 Total liabilities and owners' equity $400,000 $500,000 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.) 2017 % 2018 % Assets Current assets Cash $ 6,600 % 15,250 % Accounts receivable % 29,750 % 26,600 75,800 % % Inventory Total 92,250 137,250 $ 109,000 % % Fixed assets $ % % 291,000 400,000 362,750 500,000 $ % % $ 62,400 % 65,750 % Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings % % 26,400 88,800 31,500 97,250 $ % % $ 50,000 % 40,000 % $ 52,000 % 52,000 % 209,200 % 310,750 % Total $ % % 261,200 400,000 362,750 500,000 Total liabilities and owners' equity $ % %