Just Dew It Corporation reports the following balance sheet information for 2020 and 2021.

JUST DEW IT CORPORATION
2020 and 2021 Balance Sheets
Assets	2020	2021	Liabilities and Owners Equity	2020	2021
Current assets			Current liabilities
Cash	$ 12,000	$ 17,775	Accounts payable	$ 46,875	$ 55,575
Accounts receivable	12,750	16,425	Notes payable	19,125	24,750
Inventory	50,250	56,925
Total	$ 75,000	$ 91,125	Total	$ 66,000	$ 80,325
			Long-term debt	$ 30,000	$ 27,000
			Owners equity
			Common stock and paid-in surplus	$ 45,000	$ 45,000
			Retained earnings	234,000	297,675
Net plant and equipment	$ 300,000	$ 358,875	Total	$ 279,000	$ 342,675
Total assets	$ 375,000	$ 450,000	Total liabilities and owners equity	$ 375,000	$ 450,000

Prepare the 2021 combined common-size, common-base year balance sheet for Just Dew It. (Do not round intermediate calculations and round your answers to 4 decimal places, e.g., 32.1616.)