Just Dew It Corporation reports the following balance sheet information for 2017 and 2018. JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Assets 2017 2018 Liabilities and Owners' Equity 2017 2018 Current assets Current liabilities Cash $ 12,157 $ 14,105 Accounts payable Accounts receivable Inventory 29,382 54,632 32,815 57,204 Notes payable $ 46,382 18,246 $ 49,276 19,784 Total $ 96,171 $ 104,124 Total Long-term debt $ 64,628 $ 69,060 $ 49,000 $ 45,000 Owners' equity Common stock and paid-in $ 50,000 surplus Retained earnings 299,784 $ 50,000 315,894 Net plant and equipment $367,241 $375,830 Total $349,784 $365,894 Total liabilities and owners' Total assets $463,412 $479,954 $463,412 $479,954 equity 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 Cash Accounts receivable Inventory Total $ 12,157 $ 14,105 29,382 32,815 54,632 57,204 $ 96,171 $ 104,124 Fixed assets Net plant and equipment $ 367,241 $ 375,830 Total assets S 463,412 $ 479,954 Liabilities and Owners' Equity