JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets
Assets									Liabilities and Owners Equity
	2017				2018					2017				2018
Current assets									Current liabilities
Cash	$	6,600			$	15,250			Accounts payable	$	62,400			$	65,750
Accounts receivable		26,600				29,750			Notes payable		26,400				31,500
Inventory		75,800				92,250
Total	$	109,000			$	137,250			Total	$	88,800			$	97,250
									Long-term debt	$	50,000			$	40,000
									Owners equity
									Common stock and paid-in surplus	$	52,000			$	52,000
									Retained earnings		209,200				310,750
Net plant and equipment	$	291,000			$	362,750			Total	$	261,200			$	362,750
Total assets	$	400,000			$	500,000			Total liabilities and owners equity	$	400,000			$	500,000

2017 % 2018 % S % % % % 6,600 26,600 75,800 109,000 15,250 29,750 92,250 137,250 % % 02 % % S % % 291,000 400,000 362,750 500,000 S % % Assets Current assets Cash Accounts receivable Inventory Total 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 S % % % % 62,400 26,400 88,800 50,000 65,750 31,500 97,250 40,000 S % % S % % S % % % % 52,000 209,200 261,200 400,000 52,000 310,750 362,750 500,000 S % % S % %