Prepare the 2015 common-base year balance sheet for Just Dew It (Do not round intermediate calculations. Round your answers to 4 decimal places, e.g., 32.1616.) 2014 2015 Assets Current assets Cash Accounts receivable Inventory $ 8,250$ 12,240 40,560 86,160 34,500 58,500 Total $101,250 $138,960 Fixed assets Net plant and equipment $273,750 $341,040 Total assets $375,000 $480,000 Liabilities and Owners' Equity Accounts payable Notes payable Current liabilities $ 43,500 48,240 29,625 32,160 $ 73,12580,400 Total Long-term debt Owners' equity $45,000 36,000 Common stock and paid-in surplus Accumulated retained eanings $ 60,000$60,000 196,875303,600 $256,875$363,600 $375.000 $480,000 Total Total liabilities and owners equity