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 Accounts receivable Inventory $ 6,560 16,160 61,280 $ 8,600 22,600 74,600 $ 51,840 Accounts payable Notes payable 53,000 23,600 21,600 Total $ 84,000 $105,800 Total S 73,440 S 32,000 S 40,000 $ 76,600 $30,000 $ 40,000 Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings 174,560 $214,560 S320,000 253,400 $293,400 $400,000 Net plant and equipment $236,000 $294,200 Total Total assets $320,000 $400,000 Total liabilities and owners equity Prepare the 2015 common-base year balance sheet for Just Dew t. (Do not round intermediate calculations. Round your answers to 4 decimal places, e.g., 32.1616.) 2014 2015 Assets Current assets $ 6,560 S 8,600 22,600 74,600 Accounts receivable 16,160 61,280 Inventory Total $ 84,000 $105,800 Fixed assets Net plant and equipment $236,000 $294,200 Total assets $320,000 $400,000 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable $ 51,840 21,600 53,000 23,600 Total Long-term debt Owners' equity $ 73,440 $ 32,000 76,600 30,000 $ 40,000 40,000 Common stock and paid-in surplus Accumulated retained earnings 253,400 $214,560 $293,400 $320,000 $400,000 174,560 Total Total liabilities and owners' equity