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 Accounts $ 14,200 $18,260 23,100 54,780 $85,000 $96,140 $ 58,400 61,820 Accounts payable Notes payable 19,000 23,400 25,080 receivable Inventory 51,800 Total Total $ 81,800 86,900 Long-term debt $ 32,000 22,000 Owners' equity Common stock and paid-in 44,000 44,000 surplus 242,200 287,100 $286,200 $331,100 Total liabilities and owners $400,00o $440,000 Retained earnings Net plant and equipment 315,000 $343,860 Total Total assets $400,000 $440,000 Prepare the 2018 combined common-size, 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 Cash Accounts receivable Inventory Total 18,260 23,100 54,780 96,140 $14,200$ 19,000 51,800 85,000 $ Fixed assets $ 315,000$ 343,860 $ 400,000$ 440,000 Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total 58,400 $ 61,820 23,400 81,800$ 32,000 $ 25,080 86,900 22,000 Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total 44,000 $ 242,200 44,000 287,100 $ 286,200$ 331,100 $ 400,000$ 440,000 Total liabilities and owners' equity