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 $ 14,200 Accounts payable $ 37,500 23,000 Notes payable 11,850 52,200 8,850 Current assets Cash Accounts receivable Inventory $ 46,600 15,750 19,400 34,650 Total $ 59,250 $ 89,400 Total $ 49,350 $ 66,000 Long-term debt $ 27,000 $ 24,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 45,000 $ 45,000 178,650 265,000 Net plant and equipment $ 240,750 $ 310,600 Total $223,650 $ 310,000 Total assets $300,000 $400,000 Total liabilities and owners' equity $300,000 $400,000 Prepare the 2018 combined common-size, 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 $ $ Accounts receivable 8,850 15,750 34,650 59,250 14,200: 23,000 52,200 89,400 Inventory Total $ $ Fixed assets $ Net plant and equipment Total assets Liabilities and Owners' Equity 240,750 $ 300,000 $ 310,600 400,000 $ Current liabilities $ 46,600 19,400 Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings 37,500 $ 11,850 49,350 $ 27,000 $ $ 66,000 24,000 $ $ $ 45,000 178,650 223,650 300,000 45,000 265,000 310,000 400,000 Total $ $ Total liabilities and owners' equity $ $