Just Dew It Corporation reports the following balance sheet information for 2017 and 2018. Assets 2017 2018 JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities $ 13,200 Accounts payable $ 46,000 38,640 Notes payable 27,800 87120 Current assets Cash Accounts receivable Inventory $ 62,160 $ 10,200 30,200 74,600 33,120 Total $ 115,000 $ 138,960 Total $ 73,800 $ 95,280 Long-term debt $ 40,000 $ 36,000 Owners' equity Common stock and paid in surplus Retained earnings $ 60,000 226,200 $ 60,000 288,720 Net plant and equipment $285,000 $ 341,040 Total $286,200 $ 348,720 LUUII puuvil TUM VUSI IV, Notes payable 27,800 33,120 Accounts receivable Inventory 30,200 74,600 38,640 87120 Total $ 138,960 $ 73,800 Total $ 95,280 $ 115,000 Long-term debt $ 40,000 $ 36,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 60,000 226,200 $ 60,000 288,720 $286,200 Total $ 348,720 Net plant and equipment $285,000 $ 341,040 $400,000 $ 480,000 Total assets Total liabilities and owners' equity $400,000 $480,000 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 Assets Current assets $ 10,200 $ 30,200 74,600 115,000 $ 13,200 38,640 87,120 138,960 $ 5 $ 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 285,000 $ 400,000 $ 341,040 480,000 $ $ $ 46,000 $ 27,800 $ 73,800 $ 40,000 $ 62,160 33,120 95,280 36.000 $ $ $ Current assets Cash Accounts receivable Inventory Total 10,200 $ 30,200 74,600 115,000 $ 13,200 38,640 87,120 138,960 $ 22 $ $ 285,000 $ 400,000 $ 341,040 480,000 $ $ ces 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 46,000 $ 27,800 $ 73,800 $ 40,000 $ 62,160 33,120 95,280 36,000 $ $ $ $ 60,000 226,200 286,200 $ 400,000 $ 60,000 288,720 348,720 480,000 $ $