Just Dew It Corporation reports the following balance sheet information for 2017 and 2018. Assets 2017 2018 2018 Liabilities and Owners' Equity 2017 Current liabilities Accounts payable $ 62,400 Notes payable 26,400 Current assets Cash Accounts receivable Inventory $ $ 6,600 26,600 75,800 $ 109,000 15,250 29,750 92,250 $ 65,750 31,500 Total $ 137,250 Total $ 88,800 $ 97,250 Long-term debt $ 50,000 $ 40,000 Owners' equity Common stock and paid-in $ 52.000 surplus Retained earnings 209,200 $ 52,000 310,750 Net plant and equipment $ 291,000 $362,750 Total $ 261,200 $362,750 Total assets $400,000 $500,000 Total liabilities and owners equity $400,000 $500,000 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.) 2017 % 2018 Assets Current assets Cash $ % Accounts receivable 6,600 26,600 75,800 109,000 15,250 29,750 92,250 137,250 Inventory Total $ Fixed assets $ $ 291,000 400,000 362,750 500,000 Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable 62,400 26,400 65,750 31,500 88,800 50,000 97,250 40,000 Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity $ 52,000 209.2001 261,200 400,000 52,000 310,750 362,750 500,000 $ $ 5.05%