Just Dew It Corporation reports the following balance sheet information for 2017 and 2018. 20 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 $ 14,250 Accounts payable $ 54,000 36,750 Notes payable 14,800 96,250 $ 11,000 27,000 75,000 $ 63,750 20,500 Total $ 113,000 $ 147,250 Total $ 68,800 $ 84,250 Long-term debt $ 50,000 $ 40,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 55,000 226,200 $ 55,000 320,750 Net plant and equipment $ 287,000 $352,750 Total $ 281,200 $ 375,750 Total assets $400,000 $500,000 Total liabilities and owners' equity $400,000 $500,000 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 20 $ 14,250 36.750 11,000 $ 27,000 75,000 113,000 $ 96,250 147,250 $ $ $ 287,000 $ 400,000 $ 352,750 500,000 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 $ $ $ 54,000 $ 14,800 $ 68,800 $ 50,000 $ 63,750 20,500 84,250 40,000 $ $ 55,000 $ 226,200 281,200 $ 400,000 $ 55,000 320,750 375,750 500,000 $ $