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 $ 8,600 Accounts payable $ 51,840 22,600 Notes payable 21,600 74,600 $ 6,560 16,160 61,280 $ 53,000 23,600 Total $ 84,000 $ 105,800 Total $ 73,440 $ 76,600 Long-term debt $ 32,000 $ 30,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 40,000 $ 40,000 174,560 253,400 Net plant and equipment $236,000 $294,200 Total $ 214,560 $293,400 Total assets $320,000 $400,000 Total liabilities and owners' equity $320,000 $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 $ 6,560 $ 16,160 61,280 84,000 $ 8,600 22,600 74,600 105,800 $ $ 236,000 $ 320,000 $ 294,200 400,000 $ 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 $ $ 51,840 $ 21,600 $ 73,440 $ 32,000 $ 53,000 23,600 76,600 30,000 $ $ $ 40,000 $ 174,560 214,560 $ 320,000 $ 40,000 253,400 293,400 400,000 $