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.
Prepare the common-size balance sheet and common-base year balance sheet for the company. Use 2014 as the base year. (Do not round intermediate calculations. Enter your common-size answers as a percent and your common-base year answers as a times. Round your common size answers to 2 decimal places, e.g., 32.16, and common-base year answers to 4 decimal places, e.g., 32.1616.)

JARROW CORPORATION
2014 Common-size 2015 Common-size Common-base year
Assets
Current assets
Cash $ 8,514 _____ % $10,454 ______% ________
Accounts receivable 21,453 _____% 23,937 ______% _________
Inventory 37,822 _____% 42,797 ______% _________
Total $ 67,789 _____ % $77,188 _____% __________
Fixed assets
Net plant and equipment $ 216,370 _____% $244,340 _____% _______
Total assets $ 284,159 _____% $321,528 _____% ________
Liabilities and Owners' Equity
Current liabilities
Accounts payable $ 41,898 _____% $46,884 _____% _______
Notes payable 18,464 _____% 18,035 _____% _________
Total $ 60,362 ____% $64,919 ____% ________
Long-term debt $ 25,000 _____% $32,000 ____% ________
Owners' equity
Common stock and paid-in surplus $ 39,000 ____% $40,200 _____% ________
Retained earnings 159,797 ____% 184,409 _____% ________
Total $ 198,797 ____% $224,609 _____% ________
Total liabilities and owners' equity $ 284,159 _____% $321,528 ____% ________