Prepare the 2017 common-base year statement of financial position for Birtle. (Round the final answers to 3 decimal places.) Assets 2017 2018 Current assets Cash Accounts receivable $9,279 $11,173 23,683 25,760 42,636 46,915 $75,598 $83,848 Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt ($272,047)/($347,645)quad($297,967)/($381,815) Owners' equity Common stock and paid-in surplus $41,060quad$43,805 Accumulated retained earnings Total (16,157)/($57,217)quad(16,843)/($60,648) $40,000quad$35,000 $50,000quad$50,000 (200,428)/($250,428)(236,167)/($347,645)quad($286,167)/($381,815) Total liabilities and owners' equity

Prepare the 2017 common-base year statement of financial position for Birtle. (Round the final answers to 3 decimal places.)