Use the following information to answer the question

Current assets Cash Accounts receivable Inventory Total Net plant and equipment Total assets Assets 2017 $ 11,025 22,225 44,625 $ 77,875 $ 272,125 $350,000 JUST DEW IT CORPORATION 2017 and 2018 Balance Sheets 2018 $ 11,970 26,670 51,450 $ 90,090 $ 329,910 $42 0,000 equity Liabilities and Owners' Equity 2017 Current liabilities Accounts payable $ 43,750 Notes payable 24,325 Total $ 68,075 Long-term debt $ 35,000 Owners' equity Common stock and paid-In $ 42,000 surplus Retained earnings 204,925 Total $246,925 Total liabilities and owners $350,000 2018 $ 47.250 24,780 $ 72,030 $ 21,000 $ 42,000 284,970 $326,970 $420,000 Prepare the 2018 combined common-size, 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 $ 11,025 $ 11,970 Accounts receivable 22,225 26,670 Inventory 44,625 51,450 Total $ 77,875 $ 90,090 Fixed assets Net plant and equipment $ 272,125 $ 329,910 Total assets $ 350,000 $ 420,000 Liabilities and Owners' Equity Current liabilities Accounts payable $ 43,750 $ 47,250 Notes payable 24,325 24,780 Total $ 68,075 $ 72,030 Long-term debt $ 35,000 $ 21,000 Owners' equity Common stock and paid-in surplus $ 42,000 $ 42,000 Accumulated retained earnings 204,925 284,970 Total $ 246,925 $ 326,970 Total liabilities and owners' equity $ 350,000 $ 420,000