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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 % Assets Current assets Cash $ 18.18% 22.12 % Accounts receivable % % 12,000 12,750 50,250 75,000 17,775 16,425 56,925 91,125 % % Inventory Total $ % % $ % % 300,000 375,000 358,875 450,000 $ % % $ % % 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 % % 46,875 19,125 66,000 30,000 55,575 24,750 80,325 27,000 $ % % $ % % $ 45,000 % % % % 45,000 297,675 342,675 450,000 Total 234,000 279,000 375,000 $ % % Total liabilities and owners' equity $ % % Just Dew It Corporation reports the following balance sheet information for 2017 and 2018. JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Assets 2017 2018 2018 Current assets Cash Accounts receivable Inventory Liabilities and Owners' Equity 2017 Current liabilities Accounts payable $ 46.875 Notes payable 19,125 $ 12,000 12,750 50,250 $ 17,775 16,425 56,925 $ 55,575 24,750 Total $ 75,000 $ 91,125 Total $ 66,000 $ 80,325 Long-term debt $ 30,000 $ 27,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 45,000 234,000 $ 45,000 297,675 Net plant and equipment $300,000 $358,875 Total $279,000 $342,675 Total assets $375,000 $450,000 Total liabilities and owners' equity $375,000 $450,000 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.)