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 $ 11,000 27,000 75,000 $14,250 36,750 96,250 Total $113,000 $147,250 Fixed assets Net plant and equipment $287,000 $352,750 Total assets $400,000 $500,000 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable $ 54,000 14,800 $ 63,750 20,500 $ 68,800 $ 50,000 $ 84,250 $ 40,000 Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings $ 55,000 226,200 $ 55,000 320,750 Total $281,200 $375,750 Total liabilities and owners' equity $ 400,000 $500,000 100 Just Dew It Corporation reports the following balance sheet information for 2014 and 2015. Assets 2014 JUST DEW IT CORPORATION 2014 and 2015 Balance Sheets Liabilities and Owners' Equity 2015 2014 Current liabilities $ 14,250 Accounts payable $ 54,000 36,750 Notes payable 14,800 96,250 2015 Current assets Cash Accounts receivable Inventory $ 11,000 27,000 75,000 $ 63,750 20,500 Total $ 113,000 $147,250 Total $ 68,800 $ 84,250 $ 50,000 $ 40,000 Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings $ 55,000 226,200 $ 55,000 320,750 Net plant and equipment $287,000 $352,750 Total $375,750 $281,200 $400,000 Total assets $400,000 $500,000 Total liabilities and owners' equity $500,000