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... 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 8,814 10.754 24,537 43,397 78.688 38,422 69.289 244,940 $ $ 216,970 286,259 323,628 Assets 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 Total Long-term debt Owners' equity Common stock and paid-in surplus Data Anne 42,498 19,064 61,562 25,600 39,800 160407 in PP Neyt 2018 Common-size 2019 Common-size Common-base year 8,814 22,053 38,422 69,289 10.754 24,537 43,397 78,688 % $ $ $ 216,9701 286,259 $ $ 244,940 323,628 Assets 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 TotalS Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings Total Total liabilities and owners' equity $ 42.498 19,0641 61,562 25,600 47.484 18,635 66,119 32,600 $ $ % % $ $ $ % $ 39,600 159,497 199,097 286,259 $ $ 40,800 184,109 224,909 323,6281