Just Dew It Corporation reports the following balance sheet information for 2017 and 2018. JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Assets 2017 2018 2018 $ Liabilities and Owners' Equity 2017 Current liabilities Accounts payable $ 48,000 Notes payable 10,350 4,350 $ 9,800 Current assets Cash Accounts receivable Inventory $ 49,800 11,550 14,200 18,600 58,350 75,800 Total $ 74,250 $ 99,800 Total $ 58,350 $ 68,400 Long-term debt $ 42,000 $ 34,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 45,000 $ 45,000 154,650 252,600 Net plant and equipment $225,750 $300,200 Total $ 199,650 $ 297,600 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.) 2017 % 2018 % Assets Current assets Cash $ 4,350 % 9,800 % Accounts receivable % % 11,550 58,350 74,250 14,200 75,800 % Inventory Total % $ % 99,800 % Fixed assets Net plant and equipment $ % % 225,750 300,000 300,200 400,000 Total assets $ % % Liabilities and Owners' Equity Current liabilities $ % 49,800 % % 18,600 % 48,000 10,350 58,350 42,000 $ % 68,400 Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings % $ % 34,000 % $ % 45,000 % 45,000 154,650 % % Total $ 199,650 % 252,600 297,600 400,000 % Total liabilities and owners' equity $ 300,000 % %