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 base-year account value. Thus, the result shows the growth rate in the account. Prepare the common-size balance sheet and common-base-year balance sheet for the company. Use 2016 as the base-year. (Do not round intermediate calculations. Enter all common-size answers as a percent. 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
		2016		Common-size				2017		Common-size			Common-base year
Assets
Current assets
Cash	$	9,014			%		$	10,954			%
Accounts receivable		22,453			%			24,937			%
Inventory		38,822			%			43,797			%
Total	$	70,289			%		$	79,688			%
Fixed assets
Net plant and equipment		217,370			%			245,340			%
Total assets	$	287,659			%		$	325,028			%
Liabilities and Owners Equity
Current liabilities
Accounts payable	$	42,898			%		$	47,884			%
Notes payable		19,464			%			19,035			%
Total	$	62,362			%		$	66,919			%
Long-term debt		26,000			%			33,000			%
Owners' equity
Common stock and paid-in surplus		40,000			%			41,200			%
Accumulated retained earnings		159,297			%			183,909			%
Total	$	199,297			%		$	225,109			%
Total liabilities and owners' equity	$	287,659			%		$	325,028			%