Just Dew lt Corporation reports the following balance sheet information for 2014 and 2015. JUST DEW IT CORPORATION 2014 and 2015 Balance Sheets Assets Liabilities and Owners' Equity 2014 2015 2014 2015 Current assets Current liabilities 40,000 Cash 13,280 14,600 41,800 Accounts payable 7,520 19,200 Accounts receivable Notes payable 14,240 21,600 42,400 51,000 Inventory Total 63,200 84,800 54,240 63,400 Total Long-term debt 32,000 24,000 Owners' equity Common stock and paid-in surplus 40,000 40,000 Retained earnings 193,760 272,600 Total $233,760 Net plant and equipment $256,800 $315,200 $312,600 $320,000 $400,000 $320,000 $400,000 Total assets Total liabilities and owners' equity