Just Dew It Corporation reports the following balance sheet information for 2014 and 2015 JUST DEW IT CORPORATION 2014 and 2015 Balance Sheets Assets Liabilities and Owners' Equity 2014 2014 2015 2015 Current assets Current liabilities $ 14,200 19,000 51,800 $ 18,260 23,100 54,780 $58,400 23,400 $ 61,820 Cash Accounts receivable Inventory Accounts payable Notes payable 25,080 $ 86,900 $ 81,800 $ 32,000 44,000 Total $85,000 Total Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings $ 44,000 242,200 $286,200 $400,000 287,100 $331,100 $440,000 Net plant and equipment $315,000 $343,860 Total Total assets $400,000 $440,000 Total liabilities and owners' equity Prepare the 2014 and 2015 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.) 2014 2015 Assets Current assets Cash Accounts receivable Inventory $ 14,200 19,000 51,800 % $18,260 % 23,100 % 54,780 Total $85,000 % $96,140 Fixed assets Net plant and equipment $315,000 % $343,860 Total assets $400,000 % $440,000 Liabilities and Owners' Equity Current liabilities $ 58,400 % $61,820 Accounts payable Notes payable 23,400 % 25,080 Total Long-term debt Owners' equity $ 81,800 % $86,900 $ 32,000 % $22,000 Common stock and paid-in surplus Accumulated retained earnings $ 44,000 % $44,000 242,200 s 286,200 $400,000 % 287,100 % $331,100 % $440,000 Total Total liabilities and owners' equity