Just Dew It Corporation reports the following balance sheet information for 2020 and 2021. JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets Assets 2020 2021 Current assets Liabilities and Owners' Equity Current liabilities 2020 2021 Cash $7,950 $ 11,800 Accounts payable Accounts receivable Inventory 23,550 36,750 47,000 29,000 Notes payable $40,500 $45,800 14,850 20,800 Total $ 68,250 $87,800 Total $55,350 $ 66,600 Long-term debt $30,000 $24,000 Owners' equity Common stock and paid-in surplus Retained earnings Net plant and equipment $ 231,750 $ 312,200 Total Total assets $ 42,000 $ 42,000 172,650 267,400 $214,650 309,400 300,000 400,000 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.) 2020 % 2021 % Assets Current assets Cash $ 7,950 % $ 11,800 % Accounts receivable 23,550 % 29,000 % Inventory 36,750 % 47,000 % Total 68,250 % $ 87,800 % Fixed assets Net plant and equipment $ 231,750 % $ 312,200 % Total assets $ 300,000 % $ 400,000 % Liabilities and Owners' Equity Current liabilities Accounts payable $ 40,500 % $ 45,800 % Notes payable 14,850 % 20,800 % Total $ 55,350 % $ 66,600 % Long-term debt $ 30,000 % $ 24,000 % Owners' equity Common stock and paid-in surplus $ 42,000 % $ 42,000 % Retained eamings 172,650 % 267,400 % Total $ 214,650 % 309,400 % Total liabilities and owners' equity $ 300,000 % $ 400,000 %