JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets
Assets									Liabilities and Owners Equity
	2017				2018					2017				2018
Current assets									Current liabilities
Cash	$	11,250			$	19,440			Accounts payable	$	30,600			$	49,200
Accounts receivable		11,850				16,080			Notes payable		24,900				31,200
Inventory		39,150				60,240
Total	$	62,250			$	95,760			Total	$	55,500			$	80,400
									Long-term debt	$	27,000			$	24,000
									Owners equity
									Common stock and paid-in surplus	$	48,000			$	48,000
									Retained earnings		169,500				327,600
Net plant and equipment	$	237,750			$	384,240			Total	$	217,500			$	375,600
Total assets	$	300,000			$	480,000			Total liabilities and owners equity	$	300,000			$	480,000

Prepare the 2018 combined common-size, 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 11,250 $ 11,850 39,150 62,250 $ 19,440 16,080 60,240 95,760 Fixed assets $237,750$ 384,240 $300,000$ 480,000 Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total 30,600 $49,200 24,900 55,500$ 27,000$ 31,200 80,400 24,000 Long-term debt Owners' equity 48,000 327,600 $217,500 375,600 $300,000 $ 480,000 48,000 $ Common stock and paid-in surplus Accumulated retained earnings Total 169,500 Total liabilities and owners' equity