Assets 2020 Current assets Cash $ 11,250 $19,440 Accounts receivable Inventory 11,850 16,080 39,150 60,240 JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets 2021 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable 2020 2021 $ 30,600 $ 49,200 24,900 31,200 Total $ 62,250 $95,760 Total $55,500 $80,400 Long-term debt $27,000 $24,000 Owners' equity Common stock and paid-in surplus $ 48,000 $48,000 Retained earnings Net plant and equipment $ 237,750 $384,240 Total 169,500 327,600 $217,500 375,600 Total assets $ 300,000 480,000 $ Total liabilities and owners' equity 300,000 480,000 Based on the balanco choote pluen Just Dauth