Birtle Corporation reports the following statement of financial position information for 2017 and 2018.

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Birtle Corporation reports the following statement of financial position Information for 2017 and 2018. Assets 2017 2018 Current assets Cash Accounts receivable Inventory Total $ 43,805 16,843 $ 9,279 23,683 42,636 $ 75,598 BIRTLE CORPORATION 2017 and 2018 Statement of Financial Position Liabilities and Owners' Equity 2018 2017 Current liabilities $ 11,173 Accounts payable $ 41,060 25,760 Notes payable 16,157 46,915 $ 83, 848 Total $ 57,217_ Long-term debt $ 40,000 Owners' equity Common stock and paid-in surplus $ 50,000 Retained earnings 200,428 $297,967 Total $250,428 $381,815 Total liabilities and owners' equity $347,645 $ 60,648 $ 35,000 Fixed assets Net plant and equipment Total assets $ 272,047 $347,645 $ 50,000 236,167 $286, 167 $381,815 Prepare the 2017 common-base year statement of financial position for Birtle. (Round the final answers to 3 decimal places.) 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 1.096 0.990 1.002 1.010 $ 272,047 $347,645 $297,967 $381,815 1.00 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 $ 41,060 16,157 $ 57,217 $ 40,000 $ 43,805 16,843 $ 60,648 $ 35,000 0.971 0.949 0.965 0.797 0.9111 $ 50,000 200,428 $ 250,428 $ 347,645 $ 50,000 236, 167 $ 286,167 $ 381,815 1.000 Prepare the 2017 common-base year statement of financial position for Birtle. (Round the final answers to 3 decimal places.) 2017 2018 Assets Current assets Cash 37.466 Accounts receivable $ 9,279 23,683 42,636 $ 75,598 $ 11,173 25,760 46,915 Inventory 14.679 8.154 4.789 Total $ 83, 848 Fixed assets Net plant and equipment $272,047 $297,967 1.278 100.000 $347,645 $381,815 Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable $ 41,060 16,157 $ 57,217 $ 40,000 $ 43,805 16,843 $ 60,648 8.467 21.517 6.076 Total $ 35,000 8.691 Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total $ 50,000 $ 50,000 200,428 $ 250,428 6.952 1.735 236,167 $286,167 1.389 Total liabilities and owners' equity $347,645 $381,815 100.000