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 $ $11,025$ $ $11,970$ Accounts payable $ $43,750$ $ $47,250$

Accounts receivable $22,22526,670$ Notes payable $24,32524,780$

Inventory $44,62551,450$

Total $ $77,875$ $ $90,090$ Total $ $68,075$ $ $72,030$

Long$-$term debt $ $35,000$ $ $21,000$

Owners$$ equity

Common stock and paid$-$in surplus $ $42,000$ $ $42,000$

Retained earnings $204,925284,970$

Net plant and equipment $ $272,125$ $ $329,910$ Total $ $246,925$ $ $326,970$

Total assets $ $350,000$ $ $420,000$ Total liabilities and owners$$ equity $ $350,000$ $ $420,000$

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