Just Dew It Corporation reports the following balance sheet information for 2014 and 2015.

JUST DEW IT CORPORATION 2014 and 2015 Balance Sheets
Assets									Liabilities and Owners Equity
	2014				2015					2014				2015
Current assets									Current liabilities
Cash	$	7,400			$	15,120			Accounts payable	$	61,600			$	62,160
Accounts receivable		23,400				25,200			Notes payable		14,400				18,240
Inventory		76,200				89,040
Total	$	107,000			$	129,360			Total	$	76,000			$	80,400
									Long-term debt	$	48,000			$	36,000
									Owners equity
									Common stock and paid-in surplus	$	60,000			$	60,000
									Retained earnings		216,000				303,600
Net plant and equipment	$	293,000			$	350,640			Total	$	276,000			$	363,600
Total assets	$	400,000			$	480,000			Total liabilities and owners equity	$	400,000			$	480,000

Prepare the 2014 and 2015 common-size balance sheets for Just Dew It. (Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places, e.g., 32.16.)

	2014							2015
Assets
Current assets
Cash	$	7,400			%			$	15,120			%
Accounts receivable		23,400			%				25,200			%
Inventory		76,200			%				89,040			%
Total	$	107,000			%			$	129,360			%
Fixed assets
Net plant and equipment	$	293,000			%			$	350,640			%
Total assets	$	400,000			%			$	480,000			%
Liabilities and Owners Equity
Current liabilities
Accounts payable	$	61,600			%			$	62,160			%
Notes payable		14,400			%				18,240			%
Total	$	76,000			%			$	80,400			%
Long-term debt	$	48,000			%			$	36,000			%
Owners' equity
Common stock and paid-in surplus	$	60,000			%			$	60,000			%
Accumulated retained earnings		216,000			%				303,600			%
Total	$	276,000			%			$	363,600			%
Total liabilities and owners' equity	$	400,000			%			$	480,000			%