Just Dew It Corporation reports the following balance sheet information for 2014 and 2015.

JUST DEW IT CORPORATION 2014 and 2015 Balance Sheets
Assets									Liabilities and Owners Equity
	2014				2015					2014				2015
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 2014 and 2015 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.)

	2014							2015
Assets
Current assets
Cash	$	4,000			%			$	11,280			%
Accounts receivable		14,880			%				20,400			%
Inventory		61,920			%				90,480			%
Total	$	80,800			%			$	122,160			%
Fixed assets
Net plant and equipment	$	239,200			%			$	357,840			%
Total assets	$	320,000			%			$	480,000			%
Liabilities and Owners Equity
Current liabilities
Accounts payable	$	39,040			%			$	48,720			%
Notes payable		12,960			%				17,280			%
Total	$	52,000			%			$	66,000			%
Long-term debt	$	48,000			%			$	36,000			%
Owners' equity
Common stock and paid-in surplus	$	60,000			%			$	60,000			%
Accumulated retained earnings		160,000			%				318,000			%
Total	$	220,000			%			$	378,000			%
Total liabilities and owners' equity	$	320,000			%			$	480,000			%