Just Dew It Corporation reports the following balance sheet information for 2017 and 2018.

JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets
Assets									Liabilities and Owners Equity
	2017				2018					2017				2018
Current assets									Current liabilities
Cash	$	8,850			$	14,200			Accounts payable	$	37,500			$	46,600
Accounts receivable		15,750				23,000			Notes payable		11,850				19,400
Inventory		34,650				52,200
Total	$	59,250			$	89,400			Total	$	49,350			$	66,000
									Long-term debt	$	27,000			$	24,000
									Owners equity
									Common stock and paid-in surplus	$	45,000			$	45,000
									Retained earnings		178,650				265,000
Net plant and equipment	$	240,750			$	310,600			Total	$	223,650			$	310,000
Total assets	$	300,000			$	400,000			Total liabilities and owners equity	$	300,000			$	400,000

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.)