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 11,970 Accounts payable $ 43,750 26,670 Notes payable 24,325 51,450 $ Current assets Cash Accounts receivable Inventory $ 11,025 22,225 44,625 $ 47,250 24,780 Total $ 77,875 $ 90,090 Total $ 68,075 $ 35,000 $ 72,030 $ 21,000 Long-term debt Owners' equity Common stock and paid-in $42.000 surplus Retained earnings 204,925 $ 42,000 284,970 Net plant and equipment $ 272,125 $329,910 Total $246,925 $326,970 Total assets $350,000 $420,000 Total liabilities and owners' equity $350,000 $420,000 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 Intermedlate calculations and round your answers to 4 decimal places, e.g., 32.1616.) 2017 2018 $ $ 11,025 22,225 44,625 77,875 11,970 26,670 51,450 90,090 $ $ $ $ 272,125 350,000 $ $ 329,910 420,000 Assets Current assets 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 Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity $ $ $ $ 43,750 24,325 68,075 35,000 $ $ $ $ 47,250 24,780 72,030 21,000 $ 42,000 $ 204,925 246,925 $ 350,000 $ 42,000 284,970 326,970 420,000 $ $