Just Dew It Corporation reports the following balance sheet information for 2020 and 2021. Assets 2020 Current assets Cash $12,000 Accounts receivable Inventory $17,775 12,750 16,425 50,250 56,925 Notes payable JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets 2021 Liabilities and Owners' Equity Current liabilities Accounts payable 2020 2021 $46,875 $55,575 19,125 24,750 Total $75,000 $91,125 Total Long-term debt $ 66,000 $80,325 $30,000 $27,000 Owners' equity Common stock and paid-in surplus $ 45,000 $ 45,000 Retained earnings 234,000 297,675 Net plant and equipment $ 358,875 Total $ 279,000 300,000 342,675 Total assets $375,000 Total liabilities and owners' equity $375,000 450,000 450,000 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.q., 32.1616.) Current assets Cash 2020 2021 Assets Accounts receivable Inventory 12,000 $ 17,775 12,750 16,425 50,250 56,925 75,000 $ 91,125 Total Fixed assets Net plant and equipment $ 300,000 $ 358,875 Total assets $ 375,000 $ 450,000 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt $ 46,875 $ 55,575 $ 19,125 $ 24,750 $ 66,000 $ 80,325 $ 30,000 $ 27,000 Owners' equity Common stock and paid-in surplus $ 45,000 $ 45,000 Retained earnings 234,000 297,675 Total $ 279,000 $ 342,675 Total liabilities and owners' equity $ 375,000 $ 450,000