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	$ 7,400	$ 15,120	Accounts payable	$ 61,600	$ 62,160
Accounts receivable	23,400	25,200	Notes payable	14,400	18,240
Inventory	76,200	89,040
Total	$ 107,000	$ 129,360	Total	$ 76,000	$ 80,400
			Long-term debt	$ 48,000	$ 36,000
			Owners equity
			Common stock and paid-in surplus	$ 60,000	$ 60,000
			Retained earnings	216,000	303,600
Net plant and equipment	$ 293,000	$ 350,640	Total	$ 276,000	$ 363,600
Total assets	$ 400,000	$ 480,000	Total liabilities and owners equity	$ 400,000	$ 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.)