Just Dew It Corporation reports the following balance sheet information for 2020 and 2021. Assets 2020 2021 Current assets Cash $ 4,350 $ 9,800 Accounts receivable Inventory 11,550 58,350 14,200 JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable 2020 2021 $ 48,000 $ 49,800 10,350 18,600 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 $ 45,000 $45,000 Retained earnings 154,650 252,600 Total $ 199,650 300,200 $ 297,600 $ $ $ $ Total liabilities and owners' equity 300,000 400,000 300,000 400,000 Net plant and equipment $225,750 Total assets 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.) 2020 % 2021 % Assets Current assets Cash Accounts receivable Inventory Total $ 4,350 % $ 9,800 % 11,550 % 14,200 % 58,350 % 75,800 % $ 74,250 % $ 99,800 % Fixed assets Net plant and equipment $ 225,750 % $ 300,200 Total assets $ 300,000 % $ 400,000 % Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt $ 48,000 % $ 49,800 10,350 % 18,600 % $ 58,350 % $ 68,400 % $ 42,000 % $ 34,000 % Owners' equity Common stock and paid-in surplus $ 45,000 % $ 45,000 % Retained earnings 154,650 % 252,600 % Total $ 199,650 % $ 297,600 % Total liabilities and owners' equity $ 300,000 % $ 400,000 %