5 Just Dew It Corporation reports the following balance sheet information for 2020 and 2021. JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets 2021 Liabilities and Owners' Equity Current liabilities Accounts payable Assets 2020 zipped Current assets Cash $4,350 Accounts receivable Inventory 58,350 $9,800 11,550 14,200 75,800 Notes payable Book Total $74,250 $99,800 Total 0 ferences Long-term debt Owners' equity 2020 2021 $ 48,000 $49,800 10,350 18,600 $ 58,350 $68,400 $ 42,000 $34,000 Net plant and equipment $225,750 Total assets Pronou Common stock and paid-in surplus $ 45,000 $45,000 Retained earnings 154,650 252,600 Total $ 199,650 300,200 297,600 $ 300,000 $ 400,000 Total liabilities and owners' equity 300,000 400,000