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 $ 12,250 Accounts payable $ 46,400 31,000 Notes payable 20,600 64,250 7,800 15,800 53,400 $ 52,750 26,500 Total $ 77,000 $ 107,500 Total $ 67,000 $ 79,250 Long-term debt $ 46,000 $ 40,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 50,000 237,000 $ 50,000 330,750 Net plant and equipment $323,000 $392,500 Total $ 287,000 $ 380,750 Total assets $400,000 $500,000 Total liabilities and owners' equity $400,000 $500,000 Total assets $400,000 $500,000 Total liabilities and owners equity $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 Assets Current assets $ Cash Accounts receivable Inventory Total 7,800 $ 15,800 53,400 77,000 $ 12,250 31,000 64,250 107,500 $ Fixed assets $ 323,000 $ 400,000 $ 392,500 500,000 $ GA GA 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 46,400 $ 20,600 $ 67,000 $ 46,000 $ 52,750 26,500 79,250 40,000 $ $ EA 50,000 $ 50,000 $ $ 237,000 287,000 $ 400.000 $ 330,750 380,750 500,000 Total liabilities and owners' equity