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

Prepare the $2017$ common$-$base year statement of financial position for Birtle. $($Round the final answers to $3$ decimal places.$)$ Prepare the $2017$ common$-$base year statement of financial position for Birtle. $($Round the final answers to $3$ decimal places.$)\backslash$table$[[$Cash$,$$$9,279,$$$11,173,],[$Accounts receivable,$23,683,25,760,],[$Inventory$,42,636,46,915,],[$Total$,$$$75,598,$$$83,848,],[$Fixed assets$],[$Net plant and equipment,$$272,047,$$$297,967,],[$Total assets,$$347,645,$$$381,815,],[\backslash$table$[[$Current liabilities$]]],[$Accounts payable,$$41,060,$$$43,805,],[$Notes payable,$16,157,16,843,],[$Total$,$$$57,217,$$$60,648,],[$Long$-$term debt,$$40,000,$$$35,000,],[$Owners$\text{'}$ equity$],[$Common stock and paid$-$in surplus,$$50,000,$$$50,000,],[$Accumulated retained earnings,$200,428,236,167,],[$Total$,$$$250,428,$$$286,167,],[$Total liabilities and owners' equity,$$347,645,$$$381,815,]]$