Just Dew It Corporation reports the following balance sheet information for 2020 and 2021. 2020 2021 Assets Current assets Cash Accounts receivable Inventory JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets 2020 2021 Liabilities and Owners' Equity Current liabilities $ 8,850 $ 14,200 Accounts payable 15,750 23,000 Notes payable 34,650 52,200 $ 37,500 $ 46,600 11,850 19,400 Total $ 59,250 $ 89,400 Total $ 49,350 $ 66,000 Long-term debt $ 27,000 $ 24,000 Owners' equity Common stock and paid-in surplus $ 45,000 $ 45,000 Retained earnings 178,650 265,000 Net plant and equipment $ 240,750 $ 310,600 Total $ $ 223,650 310,000 Total assets $ $ 300,000 400,000 Total liabilities and owners' equity $ $ 300,000 400,000 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 $ 14,200 8,850 $ 15,750 Accounts receivable Inventory Total 34,650 23,000 52,200 89,400 $ 59,250 $ Fixed assets $ $ 240,750 $ 300,000 $ 310,600 400,000 46,600 Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings Total Total liabilities and owners' equity $ $ $ $ 37,500 $ 11,850 $ 49,350 $ 27,000 $ 19,400 66,000 24,000 $ 45,000 $ 178,650 45,000 265,000 310,000 400,000 $ $ 223,650 $ 300,000 $