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	$	6,560			$	8,600			Accounts payable	$	51,840			$	53,000
Accounts receivable		16,160				22,600			Notes payable		21,600				23,600
Inventory		61,280				74,600
Total	$	84,000			$	105,800			Total	$	73,440			$	76,600
									Long-term debt	$	32,000			$	30,000
									Owners equity
									Common stock and paid-in surplus	$	40,000			$	40,000
									Retained earnings		174,560				253,400
Net plant and equipment	$	236,000			$	294,200			Total	$	214,560			$	293,400
Total assets	$	320,000			$	400,000			Total liabilities and owners equity	$	320,000			$	400,000

Prepare the 2015 combined common-size, commonbase year balance sheet for Just Dew It. (Do not round intermediate calculations. Round your answers to 4 decimal places, e.g., 32.1616.)

	2014				2015
Assets
Current assets
Cash	$	6,560			$	8,600
Accounts receivable		16,160				22,600
Inventory		61,280				74,600
Total	$	84,000			$	105,800
Fixed assets
Net plant and equipment	$	236,000			$	294,200
Total assets	$	320,000			$	400,000
Liabilities and Owners Equity
Current liabilities
Accounts payable	$	51,840			$	53,000
Notes payable		21,600				23,600
Total	$	73,440			$	76,600
Long-term debt	$	32,000			$	30,000
Owners' equity
Common stock and paid-in surplus	$	40,000			$	40,000
Accumulated retained earnings		174,560				253,400
Total	$	214,560			$	293,400
Total liabilities and owners' equity	$	320,000			$	400,000