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 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., 32.16, and common-base year answers to 4 decimal places, e.g., 32.1616.) Assets Current assets Cash Accounts receivable Inventory Total JARROW CORPORATION 2020 Common-size 2021 Common-size Common-base year $ 8,714 % $ 10,654 % 21,853 % 24,337 % 38,222 % 43,197 % $ 68,789 % $ 78,188 % Fixed assets Net plant and equipment $ 216,770 % $ 244,740 % Total assets $ 285,559 % $ 322,928 % Liabilities and owners' equity Current liabilities Accounts payable Notes payable Total Long-term debt $ 42,298 % $ 47,284 % 18,864 % 18,435 % $ 61,162 % $ 65,719 % 25,400 % $ 32,400 % 69 69 Owners' equity Common stock and paid-in surplus $ 39,400 % $ 40,600 % Retained earnings 159,597 % 184,209 % Total $ 198,997 % $ 224,809 % Total liabilities and owners' equity $ 285,559 % $ 322,928 %