2013 Birtle Corporation reports the following statement of financial position information for 2017 and 2018 BIRTLE CORPORATION 2017 and 2018 Statement of Financial Position Assets Liabilities and Owners Equity 2017 2018 2017 Current assets Current liabilities Cash 59,279 $ 11,173 Accounts payable 5 41,060 Accounts receivatle 23,683 25,760 Notes payable 16,157 Inventory 42,636 46,915 Total $ 75,598 $ 83,848 Total 557,217 Long-term debt $ 40,000 Fixed assets Owners' equity Comon stock and paid-in surplus $ 50,000 Retained earnings 280,428 Net plant and equipment $272,047 $297,967 Total $250, 428 Total assets 5347,645 $382,825 Total liabilities and owners' equity 5347,645 5.43,805 16,843 5 68,648 $ 35,000 $ 50,000 236, 167 5286, 167 $381,815 Prepare the 2017 common-base year statement of financial position for Binle (Round the final answers to 3 decimal places.) 2017 2018 Assets Current assets Cash Accounts receivable Inventory Total 59,279 23,683 42,636 $275,598 $ 11,173 25,760 46,915 $ 83, 848 Fbxed assets Net plant and equipment Total assets 5272,847 $347,045 $297 367 $381, 815 Prepare the 2017 common-base year statement of financial position for Birtle (Round the final answers to 3 decimal places.) 2017 2018 $ 9,279 23,633 42,636 $ 75,598 $ 11,173 25,760 46,925 $ 83,848 $272,047 $347,645 $297,967 $381,815 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-ters debt Owners' equity Common stock and paid in surplus Accumulated retained carnings Total Total liabilities and owners' equity $ 41,060 16,157 $ 57,217 $ 40,000 5 43,805 16,843 $ 60, 648 $ 35,000 550,000 203,428 $ 250,428 $ 347,645 $ 50,008 236,267 $286, 167 $381,25