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. Prepare the common-size balance sheet and common-base year balance sheet for the company. Use 2014 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 Common-size 2015 Common-size 2014 Common- base year Assets $ Current assets Cash Accounts receivable Inventory 8,514 21,453 37,822 % % % $10,454 23,937 42,797 $ 67,789 % $77,188 Total Fixed assets Net plant and equipment $ 216,370 1% $244,340 Total assets $ 284,159 % $321,528 $ 67,789 % $77,188 Total Fixed assets Net plant and equipment $ 216,370 % $244,340 Total assets $ 284,159 % $321,528 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable $ 41,898 18,464 % % $46,884 18,035 $ 60,362 $ 25,000 % $64,919 % $32,000 Total Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings $ 39,000 159,797 % $40,200 % 184,409 Total $ 198,797 % $224,609 Total liabilities and owners' equity $ 284,159 % $321,528