Just Dew It Corporation reports the following balance sheet information for 2014 and 2015.

JUST DEW IT CORPORATION

2014 and 2015 Balance SheetsAssetsLiabilities and Owners' Equity2014201520142015Current assetsCurrent liabilitiesCash$11,000$14,250Accounts payable$54,000$63,750Accounts receivable27,00036,750Notes payable14,80020,500Inventory75,00096,250Total$113,000$147,250Total$68,800$84,250Long-term debt$50,000$40,000Owners' equityCommon stock and paid-in surplus$55,000$55,000Retained earnings226,200320,750Net plant and equipment$287,000$352,750Total$281,200$375,750Total assets$400,000$500,000Total liabilities and owners' equity$400,000$500,000

Prepare the 2015 common-base year balance sheet for Just Dew It.(Do not round intermediate calculations. Round your answers to 4 decimal places, e.g., 32.1616.)

20142015AssetsCurrent assetsCash$11,000$14,250Accounts receivable27,00036,750Inventory75,00096,250Total$113,000$147,250Fixed assetsNet plant and equipment$287,000$352,750Total assets$400,000$500,000Liabilities and Owners' EquityCurrent liabilitiesAccounts payable$54,000$63,750Notes payable14,80020,500Total$68,800$84,250Long-term debt$50,000$40,000Owners' equityCommon stock and paid-in surplus$55,000$55,000Accumulated retained earnings226,200320,750Total$281,200$375,750Total liabilities and owners' equity$400,000$500,000