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
Cash	$	4,350			$	9,800			Accounts payable	$	48,000			$	49,800
Accounts receivable		11,550				14,200			Notes payable		10,350				18,600
Inventory		58,350				75,800
Total	$	74,250			$	99,800			Total	$	58,350			$	68,400
									Long-term debt	$	42,000			$	34,000
									Owners equity
									Common stock and paid-in surplus	$	45,000			$	45,000
									Retained earnings		154,650				252,600
Net plant and equipment	$	225,750			$	300,200			Total	$	199,650			$	297,600
Total assets	$	300,000			$	400,000			Total liabilities and owners equity	$	300,000			$	400,000

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.)