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 cash $ 13,280 $ 14,600 accounts payable $ 40,000 $ 41,800 accounts receivable 7,520 19,200 notes payable 14,240 21,600 inventory 42,400 51,000 total $ 63,200 $ 84,800 total $ 54,240 $ 63,400 long-term debt $ 32,000 $ 24,000 owners’ equity common stock and paid-in surplus $ 40,000 $ 40,000 retained earnings 193,760 272,600 net plant and equipment $ 256,800 $ 315,200 total $ 233,760 $ 312,600 total assets $ 320,000 $ 400,000 total liabilities and owners’ equity $ 320,000 $ 400,000 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.)