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

JUST DEW IT CORPORATION
2020 and 2021 Balance Sheets
Assets	2020	2021	Liabilities and Owners Equity	2020	2021
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 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., 32.16.)