Just Dew It Corporation reports the following balance sheet information for 2017 and 2018.

JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets
Assets									Liabilities and Owners Equity
	2017				2018					2017				2018
Current assets									Current liabilities
Cash	$	7,400			$	15,120			Accounts payable	$	61,600			$	62,160
Accounts receivable		23,400				25,200			Notes payable		14,400				18,240
Inventory		76,200				89,040
Total	$	107,000			$	129,360			Total	$	76,000			$	80,400
									Long-term debt	$	48,000			$	36,000
									Owners equity
									Common stock and paid-in surplus	$	60,000			$	60,000
									Retained earnings		216,000				303,600
Net plant and equipment	$	293,000			$	350,640			Total	$	276,000			$	363,600
Total assets	$	400,000			$	480,000			Total liabilities and owners equity	$	400,000			$	480,000

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.)