Just Dew It Corporation reports the following balance sheet Information for 2017 and 2018 Assets 2017 2017 2018 Current assets Cash Accounts receivable Inventory JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 Current liabilities $ 14,600 Accounts payable $ 40.000 19,200 Notes payable 14.240 51,000 $ 13.280 7,520 42.400 $ 41,800 21,600 Total $ 63,200 $ 84,800 Total $ 54.240 $ 63.400 Long-term debt $ 32.000 $ 24.000 Owners' equity Common stock and paid in surplus Retained earnings $ 40,000 $ 40,000 272,600 193.760 Net plant and equipment $256,800 $ 315,200 Total $ 233.760 $ 312.600 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., 321616.) 2017 2018 Assets Current assets Cash $ 14,600 13,280 $ 7,520 42,400 Accounts receivable Inventory Total 19,200 51.000 $ 83,200 $ 84,800 Fixed assets $ 250.800 $ 315,200 $ 320,000 $ 400.000 $ 40,000 $ S 14,240 $ 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 Acoumulated retained earnings Total Total liabilities and owners' equity 41,800 21,800 63,400 24,000 S 54,240 $ 5 32,000 $ S 40,000 272,600 40,000 $ 193.780 233,760 $ 320.000 S $ 312,600 $ 400.000