Prepare the 2020 and 2021 common-size balance sheets for Just Dew It. (Do not round intermediate calculations and enter your answers as a percent rounded to 2 decimal places, e.g., 32.16.) 2020 % 2021 % Assets Current assets Cash $ 10,200 % $ % Accounts receivable % % 30,200 74,600 13,200 38,640 87,120 138,960 % % Inventory Total $ 115,000 % $ % Fixed assets Net plant and equipment $ 285,000 % $ % 341,040 480,000 Total assets $ 400,000 % $ % $ 46,000 % $ % 62,160 33,120 % % 27,800 73,800 $ % $ % Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings Total Total liabilities and owners' equity 95,280 36,000 $ 40,000 % $ % $ % $ % 60,000 226,200 286,200 % % 60,000 288,720 348,720 480,000 $ % $ % $ 400,000 % $ % Just Dew It Corporation reports the following balance sheet information for 2020 and 2021. 2020 2021 Assets Current assets Cash Accounts receivable Inventory JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets 2020 2021 Liabilities and Owners' Equity Current liabilities $ 10,200 $ 13,200 Accounts payable 30,200 38,640 Notes payable 74,600 87,120 $ 46,000 $ 62,160 27,800 33,120 Total $ 115,000 $ 138,960 Total $ 73,800 $ 95,280 Long-term debt $ 40,000 $ 36,000 Owners' equity Common stock and paid-in surplus $ 60,000 $ 60,000 Retained earnings 226,200 288,720 Net plant and equipment $ 285,000 $ 341,040 Total $ $ 286,200 348,720 Total assets $ 400,000 $ 480,000 Total liabilities and owners' equity $ 400,000 480,000 Prepare the 2020 and 2021 common-size balance sheets for Just Dew It. (Do not round intermediate calculations and enter your answers as a percent rounded to 2 decimal places, e.g., 32.16.)