Just Dew It Corporation reports the following balance sheet information for 2014 and 2015. JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Assets Liabilities and Owners Equity 2014 2015 2014 2015 Current assets Current liabilities Cash $ 6,600 $ 12,750 Accounts payable $ 50,000 $ 68,750 Accounts receivable 12,200 14,250 Notes payable 19,000 35,500 Inventory 78,200 95,250 Total $ 97,000 $ 122,250 Total $ 69,000 $ 104,250 Long-term debt $ 48,000 $ 45,000 Owners equity Common stock and paid-in surplus $ 50,000 $ 50,000 Retained earnings 233,000 300,750 Net plant and equipment $ 303,000 $ 377,750 Total $ 283,000 $ 350,750 Total assets $ 400,000 $ 500,000 Total liabilities and owners equity $ 400,000 $ 500,000

Prepare the 2017 and 2018 common-size balance sheet for Just Dew It. Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places