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	$	11,000			$	14,250			Accounts payable	$	54,000			$	63,750
Accounts receivable		27,000				36,750			Notes payable		14,800				20,500
Inventory		75,000				96,250
Total	$	113,000			$	147,250			Total	$	68,800			$	84,250
									Long-term debt	$	50,000			$	40,000
									Owners equity
									Common stock and paid-in surplus	$	55,000			$	55,000
									Retained earnings		226,200				320,750
Net plant and equipment	$	287,000			$	352,750			Total	$	281,200			$	375,750
Total assets	$	400,000			$	500,000			Total liabilities and owners equity	$	400,000			$	500,000

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	$	11,000			%			$	14,250			%
Accounts receivable		27,000			%				36,750			%
Inventory		75,000			%				96,250			%
Total	$	113,000			%			$	147,250			%
Fixed assets
Net plant and equipment	$	287,000			%			$	352,750			%
Total assets	$	400,000			%			$	500,000			%
Liabilities and Owners Equity
Current liabilities
Accounts payable	$	54,000			%			$	63,750			%
Notes payable		14,800			%				20,500			%
Total	$	68,800			%			$	84,250			%
Long-term debt	$	50,000			%			$	40,000			%
Owners' equity
Common stock and paid-in surplus	$	55,000			%			$	55,000			%
Accumulated retained earnings		226,200			%				320,750			%
Total	$	281,200			%			$	375,750			%
Total liabilities and owners' equity	$	400,000			%			$	500,000			%