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 $6,560 8,600 22,600 74,600 $84,000 105,800 51,840 $ 53,000 Cash Accounts Accounts payable Notes payable 16,160 61,280 21,600 23,600 receivable Inventory Total 73,440 $ 76,600 Total Long-term debt Owners' equity 32,000 $ 30,000 Common stock and paid- $ 40,000 $ 40,000 in surplus 253,400 214,560 $293,400 Total liabilities and owners' $320,000 $400,0o0 Retained earnings 174,560 Net plant and equipment $236,000 $294,200 Total Total assets $320,000 $400,000 equity 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.) 2017 2018 Assets Current assets Cash Accounts receivable Inventory Total 6,560 16,160 61,280 84,000 8,600 22,600 74,600 105,800 Fixed assets Net plant and equipment S 236,000 S 320,000 294,200 Total assets 400,000 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total 51,840 21,600 73,440 32,000 53,000 23,600 76,600 30,000 Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total S 40,000 174,560 S 214,560 S 320,000 40,000 253,400 293,400 400,000 Total liabilities and owners' equity