2020 2020 2021 29 Assets Current assets Cash Accounts receivable Inventory $ 14,588 35,258 65,567 LU MIULULIDUI WILLI 2021 Liabilities and Owners' Equity Current liabilities $ 17,631 Accounts payable 41,019 Notes payable 71,505 $ 55,653 $ 63,073 21,895 25,324 Total $ 115,413 $ 130,155 Total $ 77,548 $ 88,397 10 points Long-term debt $ 58,000 $ 62,000 Skipped Owners' equity Common stock and paid-in surplus $ 60,000 $ 60,000 Retained earnings 397,278 418,179 Net plant and equipment $ 477,413 $ 498,421 Total $ 457,278 $ 478.179 Total assets $ $ 628,576 592,826 Total liabilities and owners' equity $ $ 592,826 628,576 References Prepare the 2021 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.) 2020 2021 Assets Current assets Cash $ 14,588 $ 17,631 Accounts receivable 35,258 41,019 Inventory 65,567 115,413 $ 71,505 130, 155 Total $ Fixed assets Net plant and equipment $ 498,421 477,413 $ 592,826 $ Total assets $ 628,576 Liabilities and Owners' Equity Current liabilities Accounts payable $ Notes payable 55,653 $ 21,895 77,548 $ 58.000 $ 63,073 25,3241 88,397 62.000 Total $ $ Long-term debt Owners' equity Common stock and paid-in surplus $ 60,000 Accumulated retained earnings 418,179 60,000 $ 397.278 457,278 $ 592,826 $ Total 478, 179 628,576 Total liabilities and owners' equity $