Just Dew It Corporation reports the following balance sheet information for 2020 and 2021. Assets Current assets Cash Accounts receivable Inventory Total Net plant and equipment $ 212,250 Total assets JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets 2021 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable 2020 $7,050 $10,600 25,050 28,800 55,650 72,200 $ 87,750 $ 111,600 288,400 $ $ 300,000 400,000 Total Total liabilities and owners' equity 2020 Total Long-term debt Owners' equity Common stock and paid-in surplus $ 48,000 $ 48,000 Retained earnings 160,350 256,600 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.) 2021 $ 34,500 $ 40,600 21,150 21,800 $ 55,650 $ 62,400 $36,000 $33,000 $ $ 208,350 304,600 $ $ 300,000 400,000