2017	2018
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 liabilites and owners' equity	$ 300,000	$ 400,000	?

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 4,350 $9,80o 14,200 75,800 $74,250 $99,800 Cash Accounts Accounts payable Notes payable $ 48.000$ 49,800 18,600 11,550 10,350 receivable Inventory 58,350 Total Total $ 58,350$68,400 Long-term debt $ 42,000$34.000 Owners' equity Common stock and paid-in s 45.000 $ 45.000 154 650 252.600 $199650 $297600 Total liabilities and owners $300.00o $400.000 surplus Retained earnings Net plant and equipment $225,750 $300.200 Total Total assets $300,000 $400,000 equity Prepare the 2018 combined common-size, common-base year balance sheet for Just Dew It. (Do not round intermediate calculations and round your answers to 4 decimal places, e.g., 32.1616.)