\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ JARROW CORPORATION } \\ \hline \multirow[b]{2}{*}{ Assets } & \multicolumn{2}{|r|}{2020} & \multicolumn{2}{|l|}{ Common-size } & \multicolumn{2}{|r|}{2021} & \multicolumn{2}{|l|}{ Common-sizo } & \multirow{2}{*}{\begin{tabular}{c} Common-base \\ year \end{tabular}} \\ \hline & & & & & & & & & \\ \hline Current assets & & & & & & & & & + \\ \hline Cash & $ & 8,464 & & % & s & 10,404 & % & % & f \\ \hline Acocunts roceivable & & 21,353 & & % & & 23,837 & % & 8 & \\ \hline Inventory & & 37,722 & + & % & & 42,697 & % & % & \\ \hline Total & s & 67,539 & & % & s & 76,938 & % & 6 & +2 \\ \hline Fixed assots & & +1 & & & & & & & \\ \hline Net plant and equipment & s & 216.270 & +2 & % & $ & 244,240 & % & 6 & \\ \hline Total assets & s & 283,809 & & % & s & 321,178 & % & % & \\ \hline Labilities and owners' equily & - & & & E & & & & & \\ \hline Current liabilities & & & + & & & & & & \\ \hline Accounts payable & $ & 41,798 & + & % & s & 46,784 & & % & - \\ \hline Notes payable & & 18,364 & & % & & 17,935 & % & % & \\ \hline Total & 5 & 60,162 & & % & $ & 64,719 & % & % & \\ \hline Long-term debt & $ & 24,900 & - & % & s & 31,900 & % & % & \\ \hline Owners' equity & & & & & & & & & \\ \hline Common stock and paid-in surplus & 5 & 38,900 & - & % & $ & 40,100 & & % & \\ \hline Retained earnings & & 159,847 & & % & & 184,459 & % & & \\ \hline Total & 5 & 188,747 & & % & s & 224,559 & \% & x & \\ \hline Total liabilities and owners' equily & $ & 283,009 & & % & $ & 321,178 & & x & \\ \hline \end{tabular} 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. Construct the common-size balance sheet and common-base year balance sheet for the company: Use 2020 as the base year. (Do not round intermediate calculations. Enter your coinmon-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.)