Just Dew It Corporation reports the following balance sheet information for 2017 and 2018.

Prepare the 2017 and 2018 common-size balance sheets for Just Dew It. (Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places, e.g., 32.16.)

JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Assets Liabilities and Owners' Equity 2017 2018 2018 41,800 21,600 2017 Current assets Current liabilities $ 13,280 14,600 19,200 51,000 $ 63,200 84,800 $ 40,000 Cash Accounts Accounts payable Notes payable 7,520 14,240 receivable Inventory 42,400 Total Total $ 54,240 $ 63,400 Long-term debt $ 32,000 $ 24,000 Owners' equity Common stock and paid-in $ 40,000 40,000 surplus 272,600 $233,760 312,600O Total liabilities and owners $320,000 $400,000 Retained earnings 193,760 Net plant and equipment $256,800 315,200O Total $320,000 $400,000 equity Total assets 2017 2018 Assets Current assets Cash Accounts receivable Inventory Total 13,280 7,520 42,400 $63,200 14,600 19,200 51,000 84,800 Fixed assets Net plant and equipment $256,800 $320,000 315,200 400,000 Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total 40,000 14,240 54,240 32,000 41,800 21,600 63,400 24,000 Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total 40,000 193,760 $233,760 $320,000 40,000 272,600 312,600 400,000 Total liabilities and owners' equity