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 Cash $ 4,000 $ 11,280 Current liabilities Accounts payable Accounts receivable Inventory 14,880 61,920 20,400 90,480 Notes payable $ 39,040 12,960 $ 48,720 17,280 Total $ 80,800 $ 122,160 Total ces Long-term debt $ 52,000 $ 66,000 $ 48,000 $ 36,000 Owners' equity Common stock and paid-in $ 60,000 $ 60,000 surplus Retained earnings 160,000 318,000 Net plant and equipment $239,200 $357,840 Total $220,000 $378,000 Total assets $320,000 $480,000 Total liabilities and owners' equity $320,000 $480,000 Prepare the 2018 common-base year balance sheet for Just Dew It. (Do not round