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 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 Common-base 2018 Common-size 2019 Assets Current assets 8,414 1,253 23,737 Accounts receivable 42,597 37,622 Inventory %15 1%! 67,289 76,688 Total Fixed assels %|$ 244,140 $ 216,170 Net plant and equipment %| $ 320,828 S 283,459 Total assets Liabilities and Owners' Equity Current liabilities %|$ 46684 $ 41,698 Accounts payable 17,835 18,264 Notes payable |% | $ 645191 $ 59,962 Total %is 31.800 24,800 $ Long-term debt Owners' equity %|$ 40,000 S38,800 Common stock and paid-in surplus Retained eamings 184,509 159,897 %|$ 224509 S198,697 Total %| $ 320,828 $ 283,459 Total liabilities and owners equity