JUST DEW IT CORPORATION 2014 and 2015 Balance Sheets
Assets									Liabilities and Owners Equity
	2014				2015					2014				2015
Current assets									Current liabilities
Cash	$	10,200			$	13,200			Accounts payable	$	46,000			$	62,160
Accounts receivable		30,200				38,640			Notes payable		27,800				33,120
Inventory		74,600				87,120
Total	$	115,000			$	138,960			Total	$	73,800			$	95,280
									Long-term debt	$	40,000			$	36,000
									Owners equity
									Common stock and paid-in surplus	$	60,000			$	60,000
									Retained earnings		226,200				288,720
Net plant and equipment	$	285,000			$	341,040			Total	$	286,200			$	348,720
Total assets	$	400,000			$	480,000			Total liabilities and owners equity	$	400,000			$	480,000

Prepare the 2015 commonbase year balance sheet for Just Dew It. (Do not round intermediate calculations. Round your answers to 4 decimal places, e.g., 32.1616.)

	2014				2015
Assets
Current assets
Cash	$	10,200			$	13,200
Accounts receivable		30,200				38,640
Inventory		74,600				87,120
Total	$	115,000			$	138,960
Fixed assets
Net plant and equipment	$	285,000			$	341,040
Total assets	$	400,000			$	480,000
Liabilities and Owners Equity
Current liabilities
Accounts payable	$	46,000			$	62,160
Notes payable		27,800				33,120
Total	$	73,800			$	95,280
Long-term debt	$	40,000			$	36,000
Owners' equity
Common stock and paid-in surplus	$	60,000			$	60,000
Accumulated retained earnings		226,200				288,720
Total	$	286,200			$	348,720
Total liabilities and owners' equity	$	400,000			$	480,000