Just Dew It Corporation reports the following balance sheet information for 2020 and 2021. 2020 2020 2021 Assets Current assets Cash Accounts receivable Inventory JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets 2021 Liabilities and Owners' Equity Current liabilities $ 17,631 Accounts payable 41,019 Notes payable 71,505 $ 14,588 35,258 65,567 $ 55,653 $ 63,073 21,895 25,324 Total $ 115,413 $ 130,155 Total $ 77,548 $ 88,397 Long-term debt $ 58,000 $ 62,000 Owners' equity Common stock and paid-in surplus $ 60,000 $ 60,000 Retained earnings 397,278 418,179 Net plant and equipment $ 477,413 $ 498,421 Total $ 457,278 $ 478,179 Total assets $ $ 628,576 592,826 Total liabilities and owners' equity $ 592,826 628,576 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 $ 17,631 Accounts receivable Inventory Total 14,588 $ 35,258 65,567 115,413 $ 41,019 71,505 S 130,155 $ Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity 477,413 $ 592,826 $ 498,421 628,576 $ S 55,653 $ 21.895 77,548 $ 58,000 $ 63,073 25,324 88,397 62,000 $ S Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity $ 60,000 $ 60,000 418,179 $ $ 397, 278 457 278 $ 592,826 $ 478,179 628,576