Birtle Corporation reports the following statement of financial position information for 2017 and 2018. Assats 2017 2018 Current assets Cash Accounts receivable Inventory Total $ 43,805 16,843 $9,279 23,683 42.636 $175598 BIRTLE CORPORNTION 2017 and 2018 Statement of Financial Position Liabilities and Owners' Equity 2018 2017 Current liabilities $ 11,173 Accounts payable $ 41,060 25,760 Noten payable 16,157 46,915 3.83.843 Total $ 52,217 Long-term debt $ 40,000 Oversequity Connon stock and paid-in surplus $ 50.000 Metained earnings 200, 42 $297,262 Total $250,220 $381,015 Total liabilities and overal guity 6.347.665 PLxed assets 3.60.648 $ 35,000 $ 50,000 236,162 $206.162 $381,015 Net plant and equipment Total wote $232042 $347.645 Prepare the 2017 common-base year statement of financial position for Birtle. (Round the final answers to 3 decimal places.) 2017 2018 Prepare the 2017 common-base year statement of financial position for Birtle. (Round the final answers 2017 2018 Assets Current assets Cash Accounts receivable Inventory Total $ 9,279 23,683 42,636 $ 75,598 $ 11,173 25,760 46,915 $ 83,848 $272,047 $347,645 $297,967 $381,815 Fixed assets Net plant and equipment Total asseto Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Zotal Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity $ 41,060 16,157 $ 57,217 $ 40.000 $ 43,805 16,843 $ 60,648 $ 35,000 $ 50,000 200,428 $ 250,42B $ 347,645 $ 50,000 236, 167 $ 286, 167 $ 381,815