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 $ 43,500 Notes payable 29,625 Current assets Cash Accounts receivable Inventory $ 8,250 34,500 58,500 $ 12,240 40,560 86,160 $ 48,240 32,160 Total $ 101,250 $ 138,960 Total $ 73,125 $ 80,400 Long-term debt $ 45,000 $ 36,000 Owners' equity Common stock and paid-in $ 60,000 surplus Retained earnings 196,875 $ 60,000 303,600 Net plant and equipment $ 273,750 $ 341,040 Total $256,875 $363,600 Total assets $375,000 $480,000 Total liabilities and owners' equity $375,000 $480,000 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 $ 8,250 34,500 58,500 101,250 % % % 12,240 40,560 86,160 138,960 $ % Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable % $ $ 273,750 375,000 341,040 480,000 43,500 29,625 73,125 45,000 48,240 32,160 80,400 36,000 Total $ Long-term debt $ % Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity 60,000 196,875 256,875 375,000 60,000 303,600 363,600 480,000 $ $ % %