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 2018 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 common base year answers to 4 decimal places, e.g., 32.1616).

JARROW CORPORATION Common-base 2018 Common-size 2019 Common-size ear Assets Current assets Cash 8,664 10,604 unts receivable 21,753 24,237 38,122 Inventory 43,097 Total 68,539 77,938 Fixed assets %|$ 244,640 Net plant and equipment $216,670 $ 285,209 %| $ 322,578 Total assets Liabilities and Owners' Equity Current liabilities 47,184 Accounts payable $ 42,198 18,764 18,335 Notes payable Total 60,962 65,519 Long-term debt 25,300 32,300 Owners' equity 39,300 Common stock and paid-in surplus 40,500 Retained earnings 159,647 184,259 %| $ 224,759 Total $ 198,947 $ 285,209 %| $ 322,578 Total liabilities and owners' equity