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

$2017201820172018$

Current assets Current liabilities

Cash $ $12,157$ $ $14,105$ Accounts payable $ $46,382$ $ $49,276$

Accounts receivable $29,38232,815$ Notes payable $18,24619,784$

Inventory $54,63257,204$

Total $ $96,171$ $ $104,124$ Total $ $64,628$ $ $69,060$

Long$-$term debt $ $49,000$ $ $45,000$

Owners$$ equity

Common stock and paid$-$in surplus $ $50,000$ $ $50,000$

Retained earnings $299,784315,894$

Net plant and equipment $ $367,241$ $ $375,830$ Total $ $349,784$ $ $365,894$

Total assets $ $463,412$ $ $479,954$ Total liabilities and owners$$ equity $ $463,412$ $ $479,954$

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$.,32\mathrm{.}1616.)$