just dew it corporation reports the following balance sheet information for 2017 and 2018 7,800

Assets 2017 2018 JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities $ 14,200 Accounts payable $ 37,500 23,000 Notes payable 11,850 52,200 Current assets Cash Accounts receivable Inventory $ 8,850 15,750 34,650 $ 46,600 19,400 Total $ 59,250 $ 89,400 Total $ 49,350 $ 27,000 $ 66,000 $ 24,000 Long-term debt Owners' equity Common stock and paid-in $ 45,000 surplus Retained earnings 178,650 $ 45,000 265,000 Net plant and equipment $ 240,750 $ 310,600 Total $223,650 $ 310,000 Total assets $300,000 $400,000 Total liabilities and owners' equity $300,000 $400,000 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.)