Just Dew It Corporation reports the following balance sheet information for 2017 and 2018 Assets 2017 2018 Current assets Cash Accounts receivable Inventory JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities $ 9,800 Accounts payable $ 48,000 14,200 Notes payable 10,350 75.800 $ 4,350 11.550 $ 49,800 18.600 58,350 Total $ 74.250 $ 99,800 Total $ 58,350 $ 68.400 Long-term debt $ 42.000 $ 34,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 45,000 154,650 $ 45,000 252.600 Net plant and equipment $225,750 $300,200 Total $ 199,650 $ 297,600 Total assets $300.000 $400,000 Total liabilities and owners' equity $300,000 $400,000 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.) 2017 2018 Assets Current assets Cash $ 4,350 $ 11,550 58,350 74,250 $ 9,800 14,200 75,800 99,800 $ $ $ 225.750 $ $ 300,000 $ 300,200 400.000 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 pald-in surplus Accumulated retained earnings Total Total liabilities and owners' equity $ 49,800 18,600 $ 48,000 $ 10,350 $ 58,350 $ 42,000 $ $ 68,400 34,000 $ $ 45.000 45.000 $ 154,650 199,650 $ 300,000 $ $ 252,600 297,600 400,000 $