Assets 2020 Current assets Cash $14,200 $18,260 Accounts receivable 19,000 23,100 Just Dew It Corporation reports the following balance sheet information for 2020 and 2021. JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable 2021 2020 $ 58,400 23,400 Inventory 51,800 54,780 Total $85,000 $96,140 Total Long-term debt $ 81,800 $ 32,000 Owners' equity Common stock and paid-in surplus $44,000 Retained earnings 242,200 Net plant and equipment $315,000 $343,860 Total Total assets 286,200 $ $ Total liabilities and owners' equity 440,000 400,000 400,000