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Just Dew It Corporation reports the following balance sheet information for 2017 and 2018. Assets 2017 2018 Current assets Cash Accounts receivable Inventory JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current Ilabilities $ 11,280 Accounts payable $ 39,040 20,400 Notes payable 12,960 90,480 $ 4,000 14,880 61,920 $ 48,720 17,280 Total $ 80,800 $ 122,160 Total $ 52,000 $ 66,000 Long-term debt $ 48,000 $ 36,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 60,000 160,000 $ 60,000 318,000 Net plant and equipment $239,200 $ 357,840 Total $220,000 $378,000 Total assets $320,000 $480,000 Total liabilities and owners' equity $320,000 $480,000 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.) 2017 2018 Assets Current assets $ 11,280 20,400 4,000 $ 14,880 61,920 80,800 $ 90,480 122,160 $ $ $ 239,200 $ 320,000 $ 357,840 480,000 Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity $ 39,040 $ 12,960 $ 52,000 $ 48,000 $ 48,720 17,280 66,000 36,000 $ $ 60,000 $ 160,000 220,000 $ 320,000 $ 60,000 318,000 378,000 480,000 $ $