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 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 $2022$ as the base year.

Note: Do not round intermediate calculations. Enter all common$-$size answers as a percent rounded to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$ Enter all common$-$base$-$year answers to $4$ decimal places, e$.$g$.,32\mathrm{.}1616.$