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 Common-base 2016 Common-size 2017 ear Assets Current assets Cash Accounts receivable Inventory $ 8,964 22,353 38,722 $ 70,039 $ 10,904 24,837 43,697 $ 79,438 Total Fixed assets Net plant and equipment 217,270 245, 240 Total assets $287,309 $ 324,678 Liabilities and Owners Equity Current liabilities $42,798 19,364 $ 62,162 25,900 Accounts payable Notes payable $47,784 18,935 $ 66,719 32,900 Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings 39,900 159,347 $199,247 $287,309 41,100 183,959 $ 225,059 $324,678 Total Total liabilities and owners equity