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.

$10$

points

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 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$.,32\mathrm{.}16,$ and common$-$base year answers to $4$ decimal places, e$.$g$.,32\mathrm{.}1616.)$

$\backslash$table$[[$JARROW CORPORATION$],[$Assets$,2020,$Common$-$size,$2021,$Common$-$size,$\backslash$table$[[$Common$-$base$],[$year$]]],[$Current assets,,,,,,,,,$],[$Cash$,$$$,8,364,2\mathrm{.}95,\%,$$$,10,304,3\mathrm{.}22,\%,1\mathrm{.}2319],[$Accounts receivable,,$21,153,7\mathrm{.}47,\%,,23,637,7\mathrm{.}38,\%,1\mathrm{.}1174],[$Inventory$,,37,522,13\mathrm{.}25,\%,,42,497,13\mathrm{.}26,\%,1\mathrm{.}1326],[$Total$,$$$,67,039,23\mathrm{.}67,\%,$$$,76,438,23\mathrm{.}86,\%,],[$Fixed assets,,,,,,,,,$],[$Net plant and equipment,$$,216,070,76\mathrm{.}32,\%,$$$,244,040,76\mathrm{.}15,\%,1\mathrm{.}1300],[$Total assets,$$,283,109,100\mathrm{.}00,\%,$$$,\backslash$table$[[320,478]],100\mathrm{.}00,\%,],[$Liabilities and owners' equity,,,,,,,,,$],[$Current liabilities,,,,,,,,,$],[$Accounts payable,$$,41,598,14\mathrm{.}69,\%,$$$,46,584,14\mathrm{.}54,\%,1\mathrm{.}1200],[$Notes payable,,$18,164,6\mathrm{.}42,\%,,17,735,5\mathrm{.}53,\%,0\mathrm{.}9764],[$Total$,$$$,59,762,21\mathrm{.}11,\%,$$$,64,319,20\mathrm{.}07,\%,],[$Long$-$term debt,$$,24,700,8\mathrm{.}72,\%,$$$,31,700,9\mathrm{.}89,\%,1\mathrm{.}2800],[$Owners$\text{'}$ equity,,,,,,,,,$],[$Common stock and paid$-$in surplus,$$,38,700,13\mathrm{.}67,\%,$$$,39,900,12\mathrm{.}45,\%,1\mathrm{.}0310],[$Retained earnings,,$159,947,56\mathrm{.}50,\%,,184,559,57\mathrm{.}59,\%,1\mathrm{.}1539],[$Total$,$$$,198,647,70\mathrm{.}17,\%,$$$,224,459,70\mathrm{.}04,\%,],[$Total liabilities and owners' equity,$$,283,109,100\mathrm{.}00,\%,$$$,320,478,100\mathrm{.}00,\%,1\mathrm{.}1320]]$

Need the Common$-$base year Total for $2021$