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	$	8,164			%		$	10,104			%
Accounts receivable		20,753			%			23,237			%
Inventory		37,122			%			42,097			%
Total	$	66,039			%		$	75,438			%
Fixed assets
Net plant and equipment		215,670			%			243,640			%
Total assets	$	281,709			%		$	319,078			%
Liabilities and Owners Equity
Current liabilities
Accounts payable	$	41,198			%		$	46,184			%
Notes payable		17,764			%			17,335			%
Total	$	58,962			%		$	63,519			%
Long-term debt		24,300			%			31,300			%
Owners' equity
Common stock and paid-in surplus		38,300			%			39,500			%
Accumulated retained earnings		160,147			%			184,759			%
Total	$	198,447			%		$	224,259			%
Total liabilities and owners' equity	$	281,709			%		$	319,078			%