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