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	Liabilities and Owners Equity	2020	2021
Current assets			Current liabilities
Cash	$ 4,000	$ 11,280	Accounts payable	$ 39,040	$ 48,720
Accounts receivable	14,880	20,400	Notes payable	12,960	17,280
Inventory	61,920	90,480
Total	$ 80,800	$ 122,160	Total	$ 52,000	$ 66,000
			Long-term debt	$ 48,000	$ 36,000
			Owners equity
			Common stock and paid-in surplus	$ 60,000	$ 60,000
			Retained earnings	160,000	318,000
Net plant and equipment	$ 239,200	$ 357,840	Total	$ 220,000	$ 378,000
Total assets	$ 320,000	$ 480,000	Total liabilities and owners equity	$ 320,000	$ 480,000

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.)