Common$$Size and Common$$Base Year Financial Statements$$In addition to common$$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. The result shows the$$growth rate in the account. Using the following financial statements, construct the common$-$size balance sheet and common$$base year balance sheet for the company. Use $2020$ as the base year.