Just Dew It Corporation reports the following balance sheet information for 2017 and 2018 JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Liabilities and Owners' Equity Assets 2017 2018 2017 2018 Current assets Current liabilities $ 8,850 15,750 34,650 $ 46,600 19,400 Accounts payable Notes payable $ 37,500 11,850 $14,200 23,000 52,200 Cash Accounts receivable Inventory $ 59,250 $ 89,400 $ 66,000 $49,350 Total Total $ 27,000 $ 24,000 Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings $ 45,000 178,650 $45,000 265,000 $240,750 $310,600 $223,650 $310,000 Net plant and equipment Total Total liabilities and owners' equity $300,000 $400,000 $300,000 $400,000 Total assets Prepare the 2017 and 2018 common-size balance sheets for Just Dew It. (Do not round intermediate calculations. Enter answers as a percent rounded to 2 decimal places, e.g., 32.16.) 2017 % 2018 % Assets Current assets Cash $ 8,850 % 14,200 % 23,000 Accounts receivable 15,750 % 34,650 52,200 Inventory % % Total 59,250 89,400 Fixed assets Net plant and equipment $ 240,750 310,600 % % $ 300,000 400,000 Total assets % Liabilities and Owners' Equity Current liabilities Accounts payable 37,500 46,600 Notes payable 11,850 % 19,400 % 66,000 Total 49,350 % Long-term debt 24,000 $ 27,000 % % Owners' equity Common stock and paid-in surplus 45,000 % 45,000 % Accumulated retained earnings 178,650 % 265,000 Total 310,000 223,650 % % $ Total liabilities and owners' equity 300,000 400,000 % %