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 2018 Common-size 2019 Common-size Common-base year Assets Current assets Cash $ 8,564 % $ 10,504 % Accounts receivable 21,553 % 24,037 % Inventory 37,922 % 42,897 % % Total $ 68,039 % $ 77,438 Fixed assets Net plant and equipment $ % $ % 216,470 284,509 244,440 321,878 Total assets $ % $ % $ % $ 46,984 % % % Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings 41,998 18,564 60,562 25,100 $ % $ 18,135 65,119 32,100 % $ % $ % $ % $ 40,300 % 39,100 159,747 % % 184,359 224,659 Total $ % $ % 198,847 284,509 Total liabilities and owners' equity $ % $ 321,878 %