Prepare the $2021$ combined common$-$size, common$-$base year balance sheet for Just Dew It$.($Do not round intermediate calculations and round your answers to $4$ decimal places, e$.$g$.,32\mathrm{.}1616.)$

$\backslash$table$[[$Assets$,2020,2021,],[,,,,],[$Current assets,,,,,$],[$Cash$,$$$,7,050,$$$,10,600,],[$Accounts receivable,,$25,050,,28,800,],[$Inventory$,,55,650,,72,{200}^5,],[$Total$,$$$,87,750,$$$,111,600,],[$Fixed assets,:$\text{'},,,,],[$Net plant and equipment,$$,212,250,$$$,288,400,],[$Total assets,$$,300,000,S,400,{000}^2,],[$Liabilities and Owners' Equity$],[$Current liabilities$],[$Accounts payable,$$,34,500,$$$,40,600,],[$Notes payable,,$21,150,,21,800,],[$Total$,$$$,55,650,$$$,62,{400}^2,],[$Long$-$term debt,$$,36,000,$$$,33,000,],[$Owners$\text{'}$ equity$],[$Common stock and paid$-$in surplus,$$,48,000,$$$,48,000,],[$Retained earnings,,$160,350,,256,600,],[$Total$,$$$,208,350,$$$,304,600,],[$Total liabilities and owners' equity,$$,300,000,$$$,400,000,]]$