Just Dew It Corporation reports the following balance sheet information for 2017 and 2018. Assets 2017 2018 Current assets Cash Accounts receivable Inventory JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities $ 14,600 Accounts payable $ 40,000 19,200 Notes payable 14,240 51,000 $ 13,280 7,520 $ 41,800 21,600 42,400 Total $ 63,200 $ 84,800 Total $ 54,240 $ 63,400 Long-term debt $ 32,000 $ 24,000 Owners' equity Common stock and paid-in $ 40,000 surplus Retained earnings 193,760 $ 40,000 272,600 Net plant and equipment $256,800 $ 315,200 Total $ 233,760 $ 312,600 Total assets $320,000 $400,000 Total liabilities and owners' equity $320,000 $ 400,000 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.) 2017 2018 Assets Current assets $ 13,280 $ Cash Accounts receivable 7,520 14,600 19,200 51,000 84,800 Inventory Total 42,400 63,200 $ $ 256,800 $ 315,200 $ 320,000 $ 400,000 Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total $ 40,000 $ 41,800 $ 14,240 $ 21,600 $ 54,240 $ 63,400 24,000 Long-term debt $ 32,000 $ Owners' equity $ 40,000 $ 40,000 Common stock and paid-in surplus Accumulated retained earnings Tota 193,760 233,760 $ $ 272,600 312,600 400,000 Total liabilities and owners' equity $ 320,000 $