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 $ 14,200 $ 18,260 Accounts payable $ 58,400 $ 61,820 Accounts receivable 19,000 23,100 Notes payable 23,400 25,080 Inventory 51,800 54,780 Total $ 85,000 $ 96,140 Total $ 81,800 $ 86,900 Long-term debt $ 32,000 $ 22,000 Owners equity Common stock and paid-in surplus $ 44,000 $ 44,000 Retained earnings 242,200 287,100 Net plant and equipment $ 315,000 $ 343,860 Total $ 286,200 $ 331,100 Total assets $ 400,000 $ 440,000 Total liabilities and owners equity $ 400,000 $ 440,000 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.)