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 $ 12,750 Accounts payable $ 50,000 14.250 Notes payable 19,000 95,250 $ 6,600 Current assets Cash Accounts receivable Inventory $ 68,750 12,200 35,500 78,200 Total $ 97,000 $ 122,250 Total $ 69,000 $ 104,250 Long-term debt $ 48,000 $ 45,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 50,000 $ 50,000 300,750 233,000 Net plant and equipment $303,000 $ 377,750 Total $283,000 $ 350,750 Total assets $400,000 $500,000 Total liabilities and owners' equity $400,000 $500,000 2017 Sources/Uses 2018 Assets Current assets $ 6,600 $ 12.750 12,200 Cash Accounts receivable Inventory Total 14,250 95,250 78,200 $ 97,000 $ 122,250 303,000 $ $ $ 377,750 500,000 400,000 $ $ 50,000 $ 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 68,750 35,500 19,000 $ $ 104,250 69,000 48,000 $ $ 45,000 $ 50,000 $ 50,000 Total $ 233,000 283,000 400,000 $ 300,750 350.750 500,000 Total liabilities and owners' equity $ $