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 $ 8,850 $ 14,200 Accounts payable $ 37,500 $ 46,600 Accounts receivable 15,750 23,000 Notes payable 11,850 19,400 Inventory 34,650 52,200 Total $ 59,250 $ 89,400 Total $ 49,350 $ 66,000 Long-term debt $ 27,000 $ 24,000 Owners’ equity Common stock and paid-in surplus $ 45,000 $ 45,000 Retained earnings 178,650 265,000 Net plant and equipment $ 240,750 $ 310,600 Total $ 223,650 $ 310,000 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.)