Just Dew It Corporation reports the following balance sheet information for 2017 and 2018.

JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets
Assets									Liabilities and Owners Equity
	2017				2018					2017				2018
Current assets									Current liabilities
Cash	$	12,000			$	17,775			Accounts payable	$	46,875			$	55,575
Accounts receivable		12,750				16,425			Notes payable		19,125				24,750
Inventory		50,250				56,925
Total	$	75,000			$	91,125			Total	$	66,000			$	80,325
									Long-term debt	$	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	$	300,000			$	358,875			Total	$	279,000			$	342,675
Total assets	$	375,000			$	450,000			Total liabilities and owners equity	$	375,000			$	450,000

Prepare the 2018 common-base year balance sheet for Just Dew It.

	2017	2018
Assets
Current assets
Cash	$12,000	$17,775
Accounts receivable	12,750	16,425
Inventory	50,250	56,925
Total	$75,000	$91,125
Fixed assets
Net plant and equipment	$300,000	$358,875
Total assets	$375,000	$450,000
Liabilities and Owners Equity
Current liabilities
Accounts payable	$46,875	$55,575
Notes payable	$19,125	$24,750
Total	$66,000	$80,325
Long-term debt	$30,000	$27,000
Owners' equity
Common stock and paid-in surplus	$45,000	$45,000
Accumulated retained earnings	234,000	297,675
Total	$279,000	$342,675
Total liabilities and owners' equity	$375,000	$450,000