Just Dew It Corporation reports the following balance sheet information for 2011 and 2012.

JUST DEW IT CORPORATION 2011 and 2012 Balance Sheets
Assets									Liabilities and Owners Equity
	2011				2012					2011				2012
Current assets									Current liabilities
Cash	$	13,280			$	14,600			Accounts payable	$	40,000			$	41,800
Accounts receivable		7,520				19,200			Notes payable		14,240				21,600
Inventory		42,400				51,000
Total	$	63,200			$	84,800			Total	$	54,240			$	63,400
									Long-term debt	$	32,000			$	24,000
									Owners equity
									Common stock and paid-in surplus	$	40,000			$	40,000
									Retained earnings		193,760				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 2012 commonbase year balance sheet for Just Dew It. (Round your answers to 4 decimal places. (e.g., 32.1616))

	2011				2012
Assets
Current assets
Cash	$	13,280			$	14,600
Accounts receivable		7,520				19,200
Inventory		42,400				51,000
Total	$	63,200			$	84,800
Fixed assets
Net plant and equipment	$	256,800			$	315,200
Total assets	$	320,000			$	400,000
Liabilities and Owners Equity
Current liabilities
Accounts payable	$	40,000			$	41,800
Notes payable		14,240				21,600
Total	$	54,240			$	63,400
Long-term debt	$	32,000			$	24,000
Owners' equity
Common stock and paid-in surplus	$	40,000			$	40,000
Accumulated retained earnings		193,760				272,600
Total	$	233,760			$	312,600
Total liabilities and owners' equity	$	320,000			$	400,000