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 2020 2021 $ 46,875 $55,575 19,125 24,750 Assets 2020 Current assets Cash $12,000 Accounts receivable $17,775 12,750 16,425 Inventory 50,250 56,925 Total $75,000 $91,125 Total Long-term debt Owners' equity $66,000 $ 80,325 $30,000 $27,000 Net plant and equipment 300,000 $358,875 Total Common stock and paid-in surplus $ 45,000 $ 45,000 Retained earnings 234,000 297,675 $279,000 342,675 Total assets $375,000 450,000 Total liabilities and owners' equity $375,000 450,000 Prepare the 2021 combined common-size, common-base year balance sheet for Just Dew it. (Do not round intermediate calculations and round your answers to 4 decimal places, e.g., 32.1616.) 2020 2021 Assets Current assets Cash $ 12,000 $ 17,775 Accounts receivable 12,750 16,425 Inventory 50,250 56,925 Total $ 75,000 $ 91,125 Fixed assets Net plant and equipment $ 300,000 $ 358,875 Total assets $ 375,000 $ 450,000 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt. $ 46,875 $ 55,575 19,125 24,750 $ 66,000 $ 80,325 $ 30,000 $ 27,000 Owners' equity Common stock and paid-in surplus $ 45,000 $ 45,000 Retained earnings 234,000 297,675 Total $ 279,000 $ 342,675 Total liabilities and owners' equity $ 375,000 $ 450,000