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 8,850 15,750 34,650 $59,250 14,200 23,000 52,200 89,400 Fixed assets Net plant and equipment Total assets $240,750 $300,000 310,600 400,000 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total $37,500 11,850 $49,350 $27,000 46,600 19,400 66,000 24,000 Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total $45,000 178,650 $223,650 $300,000 45,000 265,000 310,000 400,000 Total liabilities and owners' equity 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 $ 37,500 46,6oo 19,400 $8,850$14,200 23,000 52,200 $ 59,250 $89,400 Cash Accounts Accounts payable Notes payable 15,750 11,850 receivable Inventory 34,650 Total Total $ 49,350 66,000 Long-term debt $ 27000 24,000 Owners' equity Common stock and paid-in $ 45,000 45,000 surplus 265,000 $223,650 $310,000 Total liabilities and owners $300,00o $400,000 Retained earnings 178,650 Net plant and equipment 240,750 310,600 Total Total assets $300,000 $400,000 equity