Just Dew It Corporation reports the following balance sheet information for 2017 and 2018 JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Assets Liabilities and Owners' Equity 2017 2018 2017 2018 Current assets Current liabilities $ 7,950$11,800 29,000 47,000 $ 68,250 87,800 Cash Accounts $40,500$ 45,800 20,800 Accounts payable 14,850 23,550 36,750 Notes payable receivable Inventory Total Total $ 55,350 $ 66,600 Long-term debt $ 30,000 24,000 Owners' equity Common stock and paid-in $ 42,000 42,000 surplus Retained earnings 172,650 267,400 Net plant and equipment $ 231,750 312,200 Total $214,650 $309,400 Total liabilities and owners' equity Total assets $300,000 400,000 $300,000 $400,000 Prepare the 2017 and 2018 common-size balance sheets for Just Dew lt. (Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places, e.g., 32.16.) 2017 2018 Assets Current assets Cash Accounts receivable Inventory Total 7,950 23,550 36,750 68,250 11,800 29,000 47,000 87,800 0 Fixed assets $231,750 $ 300,000 Net plant and equipment 312,200 lotal assets 400,000 0 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total 40,500 14,850 55,350 30,000 45,800 20,800 66,600 24,000 Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total 42,000 172,650 $ 214,650 $ 300,000 42,000 267,400 309,400 400,000 Total liabilities and owners' equity