Just Dew It Corporation reports the following balance sheet information for 2020 and 2021 JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets 2020 2021 Liabilities and Owners' Equity Current liabilities $ 14,200 $ 18,260 Accounts payable 19,000 23,100 Notes payable 51,800 54.780 2020 Assets Current assets Cash Accounts receivable Inventory 2021 $58,400 $ 61,820 23,400 25,080 Total $ 85,000 $ 96,140 Total $ 81,800 $ 86.900 Long-term debt $32,000 $ 22,000 Owners' equity Common stock and paid-in surplus $ 44,000 $ 44,000 Retained earnings 242,200 287,100 Net plant and equipment $ 315,000 $ 343,860 Total 286,200 $ 331,100 Total assets 400,000 440,000 Total liabilities and owners' equity $ 400,000 440,000 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 $ $ 1.1690 1.1053 14,200 19,000 51,800 85,000 18,260 23,100 54.780 96,140 $ $ $ 315,000 $ 400,000 $ 343,860 $ 440,000 Assets Current assets Cash Accounts receivable Inventory Total Fixed assets 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 $ $ $ $ $ 58,400 23,400 81,800 32,000 61,820 25,080 86,900 22,000 $ $ $ $ 44,000 242,200 286,200 400,000 $ 44,000 287.100 $ 331,100 $ 440,000 $ S