In addition to common-size financial statements, commonbase year financial statements are often used. Commonbase 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.

Prepare the common-size balance sheet and commonbase year balance sheet for the company. Use 2014 as the base year. (Do not round intermediate calculations. Enter your common-size answers as a percent and your commonbase 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
		2014		Common-size			2015		Common-size			Commonbase year
Assets
Current assets
Cash	$	8,064			%		$10,004			%
Accounts receivable		20,553			%		23,037			%
Inventory		36,922			%		41,897			%
Total	$	65,539			%		$74,938			%
Fixed assets
Net plant and equipment	$	215,470			%		$243,440			%
Total assets	$	281,009			%		$318,378			%
Liabilities and Owners Equity
Current liabilities
Accounts payable	$	40,998			%		$45,984			%
Notes payable		17,564			%		17,135			%
Total	$	58,562			%		$63,119			%
Long-term debt	$	24,100			%		$31,100			%
Owners' equity
Common stock and paid-in surplus	$	38,100			%		$39,300			%
Retained earnings		160,247			%		184,859			%
Total	$	198,347			%		$224,159			%
Total liabilities and owners' equity	$	281,009			%		$318,378			%