Just Dew It Corporation reports the following balance sheet information for 2017 and 2018. Assets 2017 JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities $ 19,440 Accounts payable $ 30,600 16,080 Notes payable 24,900 60,240 Current assets Cash Accounts receivable Inventory Total 2018 $ 11,250 11,850 39,150 $ 49,200 31,200 $ 62.250 $ 95,760 Total $ 55,500 $ 80.400 Long-term debt $ 27,000 $ 24,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 48,000 169,500 $ 48,000 327,600 Net plant and equipment $ 237,750 $384,240 Total $ 217,500 $375,600 Total assets $300,000 $480,000 Total liabilities and owners' equity $300,000 $480,000 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 % $ % 19,440 % % % 11.250 11,850 39,150 62,250 16,080 60,240 95,760 % % % $ % $ $ 237.750 300,000 384,240 480,000 % % % Assets Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity $ % % % % 30,600 24,900 55,500 27,000 49,200 31,200 80,400 24.000 $ % % $ % $ % % % % 48.000 169.500 217.500 300,000 48,000 327,600 375,600 480,000 $ % % % $ %