Just Dew It Corporation reports the following balance sheet information for 2017 and 2018. Assets 2017 2018 Current assets Cash Accounts receivable Inventory JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities $ 10,600 Accounts payable $ 34,500 28,800 Notes payable 21,150 72,200 $ 7,050 25,050 55,650 $ 40,600 21,800 Total $ 87.750 $ 111,600 Total $ 55,650 $ 62,400 $ 36,000 $ 33,000 Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings $ 48,000 $ 48,000 160,350 256,600 Net plant and equipment $ 212,250 $288,400 Total $208,350 $304,600 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.) 2017 2018 $ 7,050 $ 25,050 55,650 87,750 $ 10,600 28,800 72,200 111,600 $ $ 212,250 $ 300,000 $ 288,400 400,000 $ Assets Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity $ $ $ 34,500 $ 21,150 $ 55,650 $ 36,000 $ 40,600 21,800 62,400 33,000 $ $ $ 48,000 $ 160,350 208,350 $ 300,000 $ 48,000 256,600 304,600 400,000 $