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 $ 11,970 Accounts payable $ 43,750 26,670 Notes payable 24,325 51,450 $ 11,025 22,225 44,625 $ 47,250 24.780 Total $ 77,875 $ 90,090 Total $ 68,075 $ 72,030 $ 35,000 $ 21,000 Long-term debt Owners' equity Common stock and paid in surplus Retained earnings $ 42,000 204,925 $ 42,000 284.970 Net plant and equipment $ 272,125 $ 329,910 Total $246,925 $326,970 Total assets $350,000 $420,000 Total liabilities and owners equity $350,000 $420,000 Prepare the 2018 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.) 2017 2018 Assets $ 11,025 $ 22,225 44,625 77,875 $ 11,970 26,670 51,450 90,090 $ $ $ 272,125 $ 350,000 $ 329,910 420,000 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-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity $ $ 43,750 $ 24,325 $ 68,075 $ 35,000 $ 47,250 24,780 72,030 21,000 $ $ $ 42,000 $ 204,925 246,925 $ 350,000 $ 42,000 284,970 326,970 420,000 $ $