Assets 2017 2018 $ Current assets Cash Accounts receivable Inventory JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities 17,775 Accounts payable $ 46,875 16,425 Notes payable 19,125 56,925 91,125 Total $ 66,000 Long-term debt $ 30,000 $ 12,000 12,750 50,250 $ 75,000 $ 55,575 24,750 Total $ $ 80,325 $ 27,000 Surplus Owners' equity Common stock and paid-in $ 45,000 Retained earnings 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 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.)