Just Dew It Corporation reports the following balance sheet information for 2017 and 2018. Assets 2017 2018 JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities $ 14,105 Accounts payable $ 46,382 32,815 Notes payable 18,246 57,204 $ 12.157 Current assets Cash Accounts receivable Inventory $ 49,276 19,784 29,382 54,632 Total $ 96,171 $ 104,124 Total $ 64,628 $ 69,060 Long-term debt $ 49,000 $ 45,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 50,000 $ 50,000 299,784 315,894 Net plant and equipment $367,241 $375,830 Total $349,784 $365,894 Total assets $463,412 $479,954 Total liabilities and owners' equity $ 463,412 $479,954 Prepare the 2017 and 2018 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.) 2017 % 2018 % Assets Current assets Cash $ % $ % Accounts receivable 12.157 29,382 54,632 % 14,105 32,815 57,204 % % % Inventory Total $ 96,171 % $ 104,124 % % $ 367,241 463,412 375,830 479,954) % % $ % $ % $ % Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total 46,382 18,246 64,628 % % % 49,276 19,784 69,060 45,000 % $ $ 49.000 % $ % % $ 50,000 % % % 315.894 50,000 299,784 349,784 463,412 $ % % $ $ 365,894 479,954 Total liabilities and owners' equity $ % %