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

JUST DEW IT CORPORATION

$2020$ and $2021$ Balance Sheets

Assets $20202021$ Liabilities and Owners$$ Equity $20202021$

Current assets Current liabilities

Cash $ $7,800$ $ $12,250$ Accounts payable $ $46,400$ $ $52,750$

Accounts receivable $15,80031,000$ Notes payable $20,60026,500$

Inventory $53,40064,250$

Total $ $77,000$ $ $107,500$ Total $ $67,000$ $ $79,250$

Long$-$term debt $ $46,000$ $ $40,000$

Owners$$ equity

Common stock and paid$-$in surplus $ $50,000$ $ $50,000$

Retained earnings $237,000330,750$

Net plant and equipment $ $323,000$ $ $392,500$ Total $ $287,000$ $ $380,750$

Total assets $ $400,000$ $ $500,000$ Total liabilities and owners$$ equity $ $400,000$ $ $500,000$

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$.,32\mathrm{.}16.)$