Prepare a 2020 and 2021 common size balance sheet based on the info in the balance for each year

Just Dew it Corporation reports the following balance sheet information for 2020 and 2021. \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multirow[b]{2}{*}{ Assets } & \multicolumn{2}{|c|}{2020} & \multirow[t]{2}{*}{%} & \multicolumn{2}{|c|}{2021} & \multirow[t]{2}{*}{%} \\ \hline & & & & & & \\ \hline \multicolumn{7}{|l|}{ Current assets } \\ \hline Cash & $ & 7,400 & % & $ & 15,120 & % \\ \hline Accounts receivable & & 23,400 & % & & 25,200 & % \\ \hline Inventory & & 76,200 & % & & 89,040 & % \\ \hline Total & $ & 107,000 & % & $ & 129,360 & % \\ \hline \multicolumn{7}{|l|}{ Fixed assets } \\ \hline Net plant and equipment & $ & 293,000 & % & $ & 350,640 & % \\ \hline Total assets & $ & 400,000 & % & $ & 480,000 & % \\ \hline \multicolumn{7}{|l|}{ Liabilities and Owners' Equity } \\ \hline \multicolumn{7}{|l|}{ Current liabilities } \\ \hline Accounts payable & $ & 61,600 & % & $ & 62,160 & % \\ \hline Notes payable & & 14,400 & % & & 18,240 & % \\ \hline Total & $ & 76,000 & % & $ & 80,400 & % \\ \hline Long-term debt & $ & 48,000 & % & $ & 36,000 & % \\ \hline \multicolumn{7}{|l|}{ Owners' equity } \\ \hline Common stock and paid-in surplus & $ & 60,000 & % & $ & 60,000 & % \\ \hline Retained earnings & & 216,000 & % & & 303,600 & % \\ \hline Total & $ & 276,000 & % & $ & 363,600 & % \\ \hline Total liabilities and owners' equity & $ & 400,000 & % & $ & 480,000 & % \\ \hline \end{tabular}