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 $ 14,105 Accounts payable $ 46,382 32,815 Notes payable 18,246 57,204 Current assets Cash Accounts receivable Inventory $ 49,276 $ 12,157 29,382 54,632 19,784 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 Retained earnings $ 50,000 $ 50,000 299,784 315,894 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., 32.1616.) 2017 2018 Assets Current assets Cash $ 12,157 $ 14,105 32,815 Accounts receivable Inventory 29,382 54,632 57,204 Total $ 96,171 $ 104,124 $ 367,241 463,412 $ $ 375,830 479,954 $ $ 46,382 $ 18,246 49,276 19,784 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 $ 64,628 $ 69,060 $ 49,000 $ 45,000 $ 50,000 $ 50,000 299,784 315,894 $ $ 349,784 463,412 365,894 479,954 $ $