In addition to common$-$size financlal statements, common$-$base year financial statements are often used. Common$-$base year financlal statements are constructed by dividing the current year account value by the base year account value. Thus, the result shows the

$2\mathrm{.}5$ growth rate in the account.

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$,$$$,8,214,2\mathrm{.}91,\%,$$$,10,154,\%,],[$Accounts receivable,,$20,853,7\mathrm{.}39,\%,,23,337,\%,],[$Inventory$,,37,222,13\mathrm{.}19,\%,,42,197,\%,],[$Total$,$$$,66,289,23\mathrm{.}50,\%,$$$,75\mathrm{.}688,\%,],[$Fixed assets$],[$Net plant and equipment,$$,215,770,76\mathrm{.}49,\%,$$$,243,740,\%,],[$Total assets,$$,282,059,100\mathrm{.}00,\%,$$$,319,428,\%,],[$Liabilities and owners' equity$],[$Current liabilities$],[$Accounts payable,$$,41,298,,\%,$$$,46,284,\%,],[$Notes payable,,$17,864,,\%,,17,435,\%,],[$Total$,$$$,59,162,,\%,$$$,63,719,\%,],[$Long$-$term debt,$$,24,400,,\%,$$$,31\mathrm{.}400,\%,],[$Owners$\text{'}$ equity$],[$Common stock and paid$-$in surplus,$$,38,400,,\%,$$$,39,600,\%,],[$Retained earnings,,$160,097,,\%,,184,709,\%,],[$Total$,$$$,198,497,,\%,$$$,224,309,\%,],[$Total liabilities and owners' equity,$$,282,059,,\%,$$$,319,428,\%,]]$