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 2017 2018 2017 Current assets Current liabilities Cash $ 12,157 $ 14,105 Accounts payable $ 46,382 Accounts 29,382 32,815 18,246 Notes payable receivable Inventory 54,632 57,204 2018 $ 49,276 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.) 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 $ $ 12,157 29,382 54,632 96,171 14,105 32,815 57,204 104,124 2.9388 6.8371 11.9186 21.6946 $ $ $ 367,241 $ 463,412 $ 375,830 $ 479,954 78.3054 0.0000 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 $ 46,382 18,246 64,628 49,000 49,276 19,784 69,060 45,000 10.2668 4.1221 14.3889 $ $ $ $ 9.3759 $ 50,000 299,784 $ 349,784 $ 463,412 $ 50,000 315,894 $ 365,894 $ 479,954 10.4177 65.8176 76.2352 0.0000