Just Dew It Corporation reports the following balance sheet information for 2014 and 2015. JUST DEW IT CORPORATION 2014 and 2015 Balance Sheets Assets Liabilities and Owners’ Equity 2014 2015 2014 2015 Current assets Current liabilities Cash $ 4,350 $ 9,800 Accounts payable $ 48,000 $ 49,800 Accounts receivable 11,550 14,200 Notes payable 10,350 18,600 Inventory 58,350 75,800 Total $ 74,250 $ 99,800 Total $ 58,350 $ 68,400 Long-term debt $ 42,000 $ 34,000 Owners’ equity Common stock and paid-in surplus $ 45,000 $ 45,000 Retained earnings 154,650 252,600 Net plant and equipment $ 225,750 $ 300,200 Total $ 199,650 $ 297,600 Total assets $ 300,000 $ 400,000 Total liabilities and owners’ equity $ 300,000 $ 400,000 Prepare the 2014 and 2015 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.) 2014 2015 Assets Current assets Cash $ 4,350 % $ 9,800 % Accounts receivable 11,550 % 14,200 % Inventory 58,350 % 75,800 % Total $ 74,250 % $ 99,800 % Fixed assets Net plant and equipment $ 225,750 % $ 300,200 % Total assets $ 300,000 % $ 400,000 % Liabilities and Owners’ Equity Current liabilities Accounts payable $ 48,000 % $ 49,800 % Notes payable 10,350 % 18,600 % Total $ 58,350 % $ 68,400 % Long-term debt $ 42,000 % $ 34,000 % Owners' equity Common stock and paid-in surplus $ 45,000 % $ 45,000 % Accumulated retained earnings 154,650 % 252,600 % Total $ 199,650 % $ 297,600 % Total liabilities and owners' equity $ 300,000 % $ 400,000 %