Just Dew It Corporation reports the following balance sheet information for 2017 and 2018. Assets 2017 2018 JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities $ 14,200 Accounts payable $ 37,500 23.000 Notes payable 11,850 52,200 $ Current assets Cash Accounts receivable Inventory Total $ 46,600 8,850 15,750 34,650 19,400 $ 59,250 $ 89,400 Total $ 49,350 $ 66,000 Long-term debt $ 27,000 $ 24,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 45,000 $ 45,000 265,000 178,650 Net plant and equipment $ 240,750 $ 310,600 Total $223,650 $ 310,000 $300,000 $400,000 Total assets Total liabilities and owners equity $300,000 $400,000 Prepare the 2018 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.) 2017 2018 Assets Current assets $ 8,850 s 15,750 34,650 59,250 $ 14,200 23,000 52,200 89,400 $ $ $ 240,750 $ 300,000 $ 310.600 400,000 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 Accumulated retained earnings Total Total liabilities and owners' equity $ $ 37,500 $ 11,850 $ 49,350 $ 27.000 $ 46,600 19,400 66,000 24.000 $ $ $ 45,000 $ 178,650 223,650 $ 300,000 $ 45,000 265,000 310,000 400,000 $ $