Just Dew It Corporation reports the following balance sheet information for 2020 and 2021. JUST DEW IT CORPORATION 2020 and 2021 Balance Sheets Assets 2020 2021 Current assets Liabilities and Owners' Equity Current liabilities 2020 2021 Cash $ 10,620 $13,275 Accounts payable $52,560 $ 60,750. Accounts receivable 21,420 29,925 Notes payable 19.260 24,075 Inventory 67.860 82.575 Total $ 99,900 $ 125,775 Total Long-term debt $71,820 $ 84,825 $36,000 $27,000 Owners' equity Common stock and paid-in surplus $ 45,000 $ 45,000 Retained earnings Net plant and equipment $260,100 $ 324,225 Total 207,180 293,175 $252,180 $338,175 Total assets $ 360,000 450,000 Total liabilities and owners' equity $ 360,000 450,000 $ Based on the balance sheets given for Just Dew It: