Birtle Corporation reports the following statement of financial position information for 2017 and 2018. BIRTLE CORPORATION 2017 and 2018 Statement of Financial Position Assets Liabilities and Owners' Equity 2017 2018 2017 2018 Current assets Current liabilities Cash $ 9,279 Accounts receivable Inventory Total 23,683 42,636 $ 75,598 $ 11,173 25,760 46,915 Accounts payable Notes payable $ 41,060 16,157 $ 83,848 Total $ 57,217 $ 43,805 16,843 $ 60,648 Long-term debt $ 40,000 $ 35,000 Fixed assets Owners' equity Common stock and paid-in surplus Retained earnings $ 50,000 $ 50,000 200,428 236,167 Net plant and equipment Total assets $272,047 $347,645 $297,967 Total $250,428 $286,167 $381,815 Total liabilities and owners' equity $347,645 $381,815 Prepare the 2017 common-base year statement of financial position for Birtle. (Round the final answers to 3 decimal places.) Assets Current assets Cash Accounts receivable Inventory Total Fixed assets 2017 2018 $ 9,279 $ 11,173 2.67 x 23,683 25,760 6.81 42,636 46,915 12.26 $ 75,598 $ 83,848 21.77 Net plant and equipment $272,047 $297,967 78.04 Total assets $347,645 $381,815 100 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable $ 41,060 16,157 $ 43,805 11.47 16,843 4.41 Total $ 57,217 $ 60,648 15.88 Long-term debt $ 40,000 $ 35,000 9.17 Owners' equity Common stock and paid-in surplus $ 50,000 $ 50,000 13.10 Accumulated retained earnings 200,428 236,167 61.85 Total $250,428 $286,167 74.5 Total liabilities and owners' equity $347,645 $381,815 100