Just Dew It Corporation reports the following balance sheet information for 2014 and 2015.

JUST DEW IT CORPORATION

2014 and 2015 Balance Sheets

Assets Liabilities and Owners Equity

2014 2015 2014 2015

Current assets Current liabilities

Cash $ 7,800 $ 12,250 Accounts payable $ 46,400 $ 52,750

Accounts receivable 15,800 31,000 Notes payable 20,600 26,500

Inventory 53,400 64,250

Total $ 77,000 $ 107,500 Total $ 67,000 $ 79,250

Long-term debt $ 46,000 $ 40,000

Owners equity

Common stock and paid-in surplus $ 50,000 $ 50,000

Retained earnings 237,000 330,750

Net plant and equipment $ 323,000 $ 392,500 Total $ 287,000 $ 380,750

Total assets $ 400,000 $ 500,000 Total liabilities and owners equity $ 400,000 $ 500,000

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 $ 7,800 $ 12,250

Accounts receivable 15,800 31,000

Inventory 53,400 64,250

Total $ 77,000 $ 107,500

Fixed assets

Net plant and equipment $ 323,000 $ 392,500

Total assets $ 400,000 $ 500,000

Liabilities and Owners Equity

Current liabilities

Accounts payable $ 46,400 $ 52,750

Notes payable 20,600 26,500

Total $ 67,000 $ 79,250

Long-term debt $ 46,000 $ 40,000

Owners' equity

Common stock and paid-in surplus $ 50,000 $ 50,000

Accumulated retained earnings 237,000 330,750

Total $ 287,000 $ 380,750

Total liabilities and owners' equity $ 400,000 $ 500,000