Just Dew It Corporation reports the following balance sheet information for 2020 and 2021.

JUST DEW IT CORPORATION
2020 and 2021 Balance Sheets
Assets	2020	2021	Liabilities and Owners Equity	2020	2021
Current assets			Current liabilities
Cash	$ 8,250	$ 12,240	Accounts payable	$ 43,500	$ 48,240
Accounts receivable	34,500	40,560	Notes payable	29,625	32,160
Inventory	58,500	86,160
Total	$ 101,250	$ 138,960	Total	$ 73,125	$ 80,400
			Long-term debt	$ 45,000	$ 36,000
			Owners equity
			Common stock and paid-in surplus	$ 60,000	$ 60,000
			Retained earnings	196,875	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 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.)