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 11,000 14,250 54,000 63,750 Cash Accounts payable 27,000 36,750 20,500 Accounts receivable Notes payable 14,800 75,000 96,250 Inventory $147,250 113,000 68,800 84,250 Total Total Long-term debt 50,000 40,000 Owners' equity Common stock and paid-in surplus 55,000 55,000 226,200 Retained earnings 320,750 Net plant and equipment $287,000 $352,750 $281,200 $375,750 Total Total assets $400,000 $500,000 $500,000 Total liabilities and owners' equity $400,000