Current assets Cash Accounts receivable Inventory Assets 2017 2018 JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2017 2018 $ 12,000 12,750 $ 17,775 Current liabilities Accounts payable $ 46,875 50,250 16,425 56,925 Notes payable 19,125 $ 55,575 24,750 Total $ 75,000 $ 91,125 Total $ 66,000 $ 80,325 Long-term debt $ 30,000 $ 27,000 Owners' equity Common stock and paid-in $ 45,000 $ 45,000 surplus Retained earnings 234,000 297,675 Net plant and equipment $300,000 $358,875 Total $279,000 $342,675 Total liabilities and owners' Total assets $375,000 $450,000 $375,000 $450,000 equity Prepare the 2018 common-base year balance sheet for Just Dew It. (Do not round Intermediate calculations and round your answers to 4 decimal places, e.g., 32.1616.) 2017 2018 Assets Current assets Cash Accounts receivable Inventory Total $ 12,000 $ 17,775 12,750 16,425 50,250 56,925 $ 75,000 $ 91,125 Fixed assets Net plant and equipment $ 300,000 $ 358,875 Total assets $ 375,000 $ 450,000 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt $ 46,875 $ 55,575 $ 19,125 $ 24,750 $ 66,000 $ 80,325 $ 30,000 $ 27,000 Owners' equity Common stock and paid-in surplus $ 45,000 $ 45,000 Accumulated retained earnings Total 234,000 297,675 $ 279,000 $ 342,675 Total liabilities and owners' equity $ 375,000 $ 450,000