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 13.280 14,600 19,200 51,000 7,520 42.400 Total 63.200 84,800 Fixed assets Net plant and equipment $256,800 $315,200 Total assets $320,000 $400,000 Liabilities and Owners' Equity Accounts payable Notes payable Current liabilities 40,000 41,800 21,600 14,240 Total Long-term debt Owners' equity 54,240 63,400 32,000 24,000 40,000 40,000 Common stock and paid-in surplus Accumulated retained earnings 193,760 272,600 Total S233,760 S312,600 Total liabilities and owners' equity S320,000 S400,000