Just Dew It Corporation reports the following balance sheet information for 2017 and 2018. 2018 Assets 2017 Current assets $ 10.620 Accounts receivable 21,420 Inventory 67,860 JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities $ 13,275 Accounts payable $ 52,560 29,925 Notes payable 19,260 82,575 Cash $ 60,750 24,075 Total $ 99,900 $ 125,775 Total $ 71,820 $ 84,825 Long-term debt $ 36,000 $ 27,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 45,000 $ 45,000 293,175 207,180 Net plant and equipment $ 260,100 $324,225 Total $ 252,180 $ 338,175 Total assets $360,000 $450,000 Total liabilities and owners' equity $360,000 $450,000 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.) 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 $ $ 10,620 $ 21,420 67,860 99,900 $ 13,275 29,925 82,575 125,775 $ $ $ $ 260,100 $ 360,000 $ 324,225 450,000 $ 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 $ 60,750 $ $ 52,560 $ 19,260 $ 71,820 $ 36,000 $ $ $ 24,075 84,825 27,000 $ 45,000 $ 207,180 252,180 $ 360,000 $ 45,000 293,175 338, 175 450,000 $ $