Just Dew It Corporation reports the following balance sheet information for 2020 and 2021. Assets Current assets 2020 JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets 2021 Liabilities and Owners' Equity Current liabilities 2020 2021 Cash Accounts receivable Inventory $13,280 $14,600 7,520 42,400 19,200 Accounts payable Notes payable $40,000 $41,800 14,240 21,600 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 $315,200 Total 256,800 $233,760 312,600 Total assets Total liabilities and owners' equity 320,000 400,000 320,000 400,000 Prepare the 2021 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.) 2020 2021 Assets Current assets Cash Accounts receivable Inventory Total $ 13,280 $ 14,600 7,520 19,200 42,400 51,000 $ 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 Notes payable Total Long-term debt $ 40,000 $ 41,800 $ 14,240 $ 21,600 $ 54,240 $ 63,400 $ 32,000 $ 24,000 Owners' equity Common stock and paid-in surplus $ 40,000 $ 40,000 Retained earnings 193,760 272,600 Total $ 233,760 $ 312,600 Total liabilities and owners' equity $ 320,000 $ 400,000