Just Dew It Corporation reports the following balance sheet information for 2017 and 2018.

JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets
Assets									Liabilities and Owners Equity
	2017				2018					2017				2018
Current assets									Current liabilities
Cash	$	4,350			$	9,800			Accounts payable	$	48,000			$	49,800
Accounts receivable		11,550				14,200			Notes payable		10,350				18,600
Inventory		58,350				75,800
Total	$	74,250			$	99,800			Total	$	58,350			$	68,400
									Long-term debt	$	42,000			$	34,000
									Owners equity
									Common stock and paid-in surplus	$	45,000			$	45,000
									Retained earnings		154,650				252,600
Net plant and equipment	$	225,750			$	300,200			Total	$	199,650			$	297,600
Total assets	$	300,000			$	400,000			Total liabilities and owners equity	$	300,000			$	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., 32.1616.)

	2017	2018
Assets
Current assets
Cash	$4,350	$9,800
Accounts receivable	11,550	14,200
Inventory	58,350	75,800
Total	$74,250	$99,800
Fixed assets
Net plant and equipment	$225,750	$300,200
Total assets	$300,000	$400,000
Liabilities and Owners Equity
Current liabilities
Accounts payable	$48,000	$49,800
Notes payable	$10,350	$18,600
Total	$58,350	$68,400
Long-term debt	$42,000	$34,000
Owners' equity
Common stock and paid-in surplus	$45,000	$45,000
Accumulated retained earnings	154,650	252,600
Total	$199,650	$297,600
Total liabilities and owners' equity	$300,000	$400,000