The question is asking prepare the 2015 common base year balance sheet for just dew it

Assets 2014 2015 2014 and 2015 Balance Sheets Liabilities and Owners' Equity 2015 2014 Current liabilities $ 12,250 Accounts payable $ 46,400 31,000 Notes payable 20,600 64,250 Current assets Cash Accounts receivable Inventory Total $ 7,800 15,800 53,400 $ 52,750 26,500 $ 77,000 $ 107,500 Total $ 67,000 $ 79,250 $ 46,000 $ 40,000 Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings $ 50,000 237,000 $ 50,000 330,750 Net plant and equipment $323,000 $392,500 Total $ 287,000 $380,750 Total assets $400,000 $500,000 Total liabilities and owners! equity $400,000 $500,000 2014 2015 Assets Current assets Cash Accounts receivable Inventory $ 7,800 15,800 53,400 $ 12,250 31,000 64,250 Total $ 77,000 $ 107,500 Fixed assets Net plant and equipment $323,000 $392,500 Total assets $400,000 $500,000 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable $ 46,400 20,600 $ 52,750 26,500 $ 67,000 $ 46,000 $ 79,250 $ 40,000 Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings $ 50,000 $ 50,000 237,000 330,750 Total $ 287,000 $ 380,750 Total liabilities and owners' equity $400,000 $500,000