Just Dew It Corporation reports the following balance sheet information for 2020 and 2021. JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets Liabilities and Owners' Equity Current liabilities Accounts payable Assets 2020 2021 Current assets Cash $ 14,588 $ 17,631 Accounts receivable Inventory 35,258 65,567 41,019 Notes payable 71,505 Total $ 115,413 $130,155 Total Long-term debt Owners' equity 2020 2021 $55,653 $63,073 21,895 25,324 $ 77,548 $88,397 $ 58,000 $62,000 Common stock and paid-in surplus $60,000 $60,000 Retained earnings Net plant and equipment $477,413 $498,421 Total 397,278 418,179 $ 457,278 $478,179 Total assets $628,576 Total liabilities and owners' equity 592,826 592,826 628,576 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.)