Just Dew It Corporation reports the following balance sheet information for 2011 and 2012.

Just Dew It Corporation reports the following balance sheet information for 2011 and 2012. JUST DEW IT CORPORATION 2011 and 2012 Balance Sheets Assets Liabilities and Owners' Equity 2011 2012 2011 2012 Current assets Current liabilities Cash Accounts receivable Inventory $ 9,800 14,200 75,800 $ 4,350 Accounts payable Notes payable $ 48,000 $ 49,800 18,600 10,350 11.550 58,350 Total 74,250 $99,800 Total $ 58,350 $ 42,000 45,000 $68,400 $ 34,000 $ 45,000 Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings 154,650 $199,650 $300,000 252,600 $297,600 $400,000 Net plant and equipment $225,750 $300,200 Total Total assets $300,000 $400,000 Total liabilities and owners' equity Prepare the 2012 common-base year balance sheet for Just Dew It. (Round your answers to 4 decimal places. (e.g., 32.1616) 2012 Assets Current assets $ 4,350 $ 9,800 14,200 75,800 11,550 58,350 Accounts receivable Inventory Total $ 74,250 $ 99,800 Fixed assets Net plant and equipment $225,750 $300,200 Total assets $300,000 $400,000 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable $ 48,000 $49,800 10,350 18,600 Total Long-term debt Owners' equity $ 58,350 $68,400 $42,000 S34,000 Common stock and paid-in surplus Accumulated retained earnings $45,000 $45,000 154,650 252,600 $199,650 $297,600 $300,000 $400,000 Total Total liabilities and owners' equity