Just Dew It Corporation reports the following balance sheet information for 2020 and 2021.

JUST DEW IT CORPORATION
2020 and 2021 Balance Sheets
Assets	2020	2021	Liabilities and Owners Equity	2020	2021
Current assets			Current liabilities
Cash	$ 7,050	$ 10,600	Accounts payable	$ 34,500	$ 40,600
Accounts receivable	25,050	28,800	Notes payable	21,150	21,800
Inventory	55,650	72,200
Total	$ 87,750	$ 111,600	Total	$ 55,650	$ 62,400
			Long-term debt	$ 36,000	$ 33,000
			Owners equity
			Common stock and paid-in surplus	$ 48,000	$ 48,000
			Retained earnings	160,350	256,600
Net plant and equipment	$ 212,250	$ 288,400	Total	$ 208,350	$ 304,600
Total assets	$ 300,000	$ 400,000	Total liabilities and owners equity	$ 300,000	$ 400,000

Just Dew It Corporation reports the following balance sheet information for 2020 and 2021.

JUST DEW IT CORPORATION
2020 and 2021 Balance Sheets
Assets	2020	2021	Liabilities and Owners Equity	2020	2021
Current assets			Current liabilities
Cash	$ 7,050	$ 10,600	Accounts payable	$ 34,500	$ 40,600
Accounts receivable	25,050	28,800	Notes payable	21,150	21,800
Inventory	55,650	72,200
Total	$ 87,750	$ 111,600	Total	$ 55,650	$ 62,400
			Long-term debt	$ 36,000	$ 33,000
			Owners equity
			Common stock and paid-in surplus	$ 48,000	$ 48,000
			Retained earnings	160,350	256,600
Net plant and equipment	$ 212,250	$ 288,400	Total	$ 208,350	$ 304,600
Total assets	$ 300,000	$ 400,000	Total liabilities and owners equity	$ 300,000	$ 400,000

Prepare the 2021 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.)

	2020	2021
Assets
Current assets
Cash	$7,050	$10,600
Accounts receivable	25,050	28,800
Inventory	55,650	72,200
Total	$87,750	$111,600
Fixed assets
Net plant and equipment	$212,250	$288,400
Total assets	$300,000	$400,000
Liabilities and Owners Equity
Current liabilities
Accounts payable	$34,500	$40,600
Notes payable	$21,150	$21,800
Total	$55,650	$62,400
Long-term debt	$36,000	$33,000
Owners' equity
Common stock and paid-in surplus	$48,000	$48,000
Retained earnings	160,350	256,600
Total	$208,350	$304,600
Total liabilities and owners' equity	$300,000	$400,000