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 Cash $ $ 13,275 Accounts receivable 10,620 21,420 67,860 29,925 Inventory 82,575 Total $ 99,900 $ 125,775 Fixed assets Net plant and equipment $ $ 324,225 260,100 100 Total assets $ $ 450,000 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable $ $ 60,750 $ 52,560 19,260 71,820 $ 24,075 84,825 Total $ $ $ 36,000 $ 27,000 Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total $ 45,000 $ 207,180 252,180 $ 360,000 $ 45,000 293,175 338,175 450,000 $ Total liabilities and owners' equity $