Prepare the $2021$ 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$,$$$,6,600,$$$,15,250,],[$Accounts receivable,,$26,600,,29,750,],[$Inventory$,,75,800,,92,250,],[$Total$,$$$,109,000,$$$,137,250,],[$Fixed assets$],[$Net plant and equipment,$$,291,000,$$$,362,750,],[$Total assets,$$,400,000,$$$,500,000,],[$Liabilities and Owners' Equity$],[$Current liabilities$],[$Accounts payable,$$,62,400,$$$,65,750,],[$Notes payable,$$,26,400,$$$,31,500,],[$Total$,$$$,88,800,$$$,97,250,],[$Long$-$term debt,$$,50,000,$$$,40,000,],[$Owners$\text{'}$ equity$],[$Common stock and paid$-$in surplus,$$,52,000,$$$,52,000,],[$Retained earnings,,$209,200,,310,750,],[$Total$,$$$,261,200,$$$,362,750,],[$Total liabilities and owners' equity,$$,400,000,$$$,500,000,]]$