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 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$,$$$,9,014,\%,$$$,10,954,\%,],[$Accounts receivable,,$22,453,\%,,24,937,\%,],[$Inventory$,,38,822,\%,,43,797,\%,],[$Total$,$$$,70,289,\%,$$$,79,688,\%,],[$Fixed assets$],[$Net plant and equipment,$$,217,370,\%,$$$,245,340,\%,],[$Total assets,$$,287,659,\%,$$$,325,028,\%,],[$Liabilities and owners' equity$],[$Current liabilities$],[$Accounts payable,$$,42,898,\%,$$$,47,884,\%,],[$Notes payable,,$19,464,\%,,19,035,\%,],[$Total$,$$$,62,362,\%,$$$,66,919,\%,],[$Long$-$term debt,$$,26,000,\%,$$$,33,000,\%,],[$Owners$\text{'}$ equity$],[$Common stock and paid$-$in surplus,$$,40,000,\%,$$$,41,200,\%,],[$Retained earnings,,$159,297,\%,,183,909,\%,],[$Total$,$$$,199,297,\%,$$$,225,109,\%,],[$Total liabilities and owners' equity,$$,287,659,\%,$$$,325,028,\%,]]$