Just Dew It Corporation reports the following balance sheet information for 2020 and 2021. 2020 2021 Assets Current assets Cash Accounts receivable Inventory JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets 2020 2021 Liabilities and Owners' Equity Current liabilities $ 8,850 $ 14,200 Accounts payable 15,750 23,000 Notes payable 34,650 52,200 $ 37,500 $ 46,600 11,850 19,400 Total $ 59,250 $ 89,400 Total $ 49,350 $ 66,000 Long-term debt $ 27,000 $ 24,000 Owners' equity Common stock and paid-in surplus $ 45,000 $ 45,000 Retained earnings 178,650 265,000 Net plant and equipment $ 240,750 $ 310,600 Total $ $ 223,650 310,000 Total assets $ 300,000 $ 400,000 Total liabilities and owners' equity $ $ 300,000 400,000 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.) 2020 % 2021 % Assets Current assets Cash $ % $ 14,200 % Accounts receivable % 23,000 % 8,850 15,750 34,650 59,250 Inventory % % 52,200 89,400 % % Total $ $ Fixed assets Net plant and equipment $ 240,750 % $ 310,600 % Total assets $ 300,000 % $ 400,000 % Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total $ % $ 46,600 % 37,500 11,850 % 19,400 % $ % $ 66,000 % 49,350 27,000 Long-term debt $ % $ 24,000 % Owners' equity Common stock and paid-in surplus Retained earnings $ 45,000 % $ 45,000 % 178,650 % 265,000 % Total $ % $ % 223,650 300,000 310,000 400,000 Total liabilities and owners' equity $ % $ %