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. 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 times. Round your common size answers to 2 decimal places, e.g., 32.16 and common-base year answers to 4 decimal places, e.g., 32.1616.) JARROW CORPORATION 2018 and 2019 Balance Sheets 2018 Common-size 2019 Common-size Common-base year Assets $ $ % % 11,459 29,247 52,655 93,361 14,453 33,304 60,689 108,446 % % % % % $ $ % Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable % $ $ 301,978 395,339 % % $ $ 353,330 461,776 % $ 58,483 24,973 83,456 34,5 %$ % % $ % $ 66,623 24,735 91,358 44,700 % % % Total $ $ % $ % $ % Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings Total Total liabilities and owners' equity % 54,000 223,3831 277,383 395,339 56,500 269,218 325,718 461,776 % % % $ $ $ $ %