4 Prepare the 2018 common-base year balance sheet for Just Dew It. (Do not round intermediate calculations and round your answers to 4 decimal places, e.g., 32.1616.) 10 2017 2018 Assets points Current assets Skipped Cash S 7,400 S 15,120 Accounts receivable 23,400 25,200 Inventory eBook 76,200 89,040 Total 107,000 129.360 Print Fixed assets References Net plant and equipment 293,000 350,640 Total assets 400.000 480,000 Liabilities and Owners' Equity Current liabilities Accounts payable 61,600 62,160 Notes payable S 14.400 S 18,240 Total S 76,000 80.400 Long-term debt S 48,000 S 36,000 Owners' equity Common k and paid-in surplus S 60,000 60,000 Accumulated retained earnings 216,000 303,600 Total S 276,000 S 363,600 Total liabilities and owners' equity S 400,000 S 480,000 Mc