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 Accounts receivable Inventory Total $ % on % % 8,264 20,953 37.322 66,539 % 10,204 23,437 42,297 75,938 % % $ % $ % $ 215,870 282,409 % % $ S S % 243,840 319,778 % $ % $ % 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 Retained earnings Total Total liabilities and owners' equity 41,398 17,964 59,362 46,384 17,535 $ % % $ % % $ 24,500 63,919 31,500 % $ % $ % $ % % 38,500 160,047 198,547 282,409 39,700 184,659 224,359 319,778 $ % % $ $ % % s