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.

Prepare the common-size balance sheet and common-base-year balance sheet for the company. Use 2013 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
		2013		Common-size			2014		Common-size			Common-base year
Assets
Current assets
Cash		$8,764			%		$10,704			%
Accounts receivable		21,953			%		24,437			%
Inventory		38,322			%		43,297			%
Total		$69,039			%		$78,438			%
Fixed assets
Net plant and equipment		$216,870			%		$244,840			%
Total assets		$285,909			%		$323,278			%
Liabilities and Owners Equity
Current liabilities
Accounts payable		$42,398			%		$47,384			%
Notes payable		18,964			%		18,535			%
Total		$61,362			%		$65,919			%
Long-term debt		$25,500			%		$32,500			%
Owners' equity
Common stock and paid-in surplus		$39,500			%		$40,700			%
Accumulated retained earnings		159,547			%		184,159			%
Total		$199,047			%		$224,859			%
Total liabilities and owners' equity		$285,909			%		$323,278			%