In addition to common-size financial statements, common-base year financial statements are often used. Common-base year financial statements are constructed by dividing the current year account value by the base year account value. Thus, the result shows the growth rate in the account. Using the financial statements below, construct the common-size balance sheet and common-base year balance sheet for the company. Use 2009 as the base year.

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JARROW CORPORATION 2009 and 2010 Balance Sheets ASSETS LIABILITIES AND OWNERS EQUITY 2009 2010 2009 2010 Current assets Current liabilities Cash S 13,582 S 15,675 Accounts receivable 21,640 22,340 39,703 Accounts payable Notes payable S 19,085 24,530 S 43,615 S 35,000 S 20,640 25,305 S 45,945 S 50,000 Total Inventory Total 36,823 S 72,045 77,718 Long-term debt Owners equity Common stock and 45,000 S 45,000 223013227,359 $268,013 S272,359 Fixed assets paid-in surplus Accumulated retained Net plant and equipment S274583 $290,586 earnings Total S346 628 $368304 Total liabilities and owners' equity Total assets $346,628$368 304