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 2019 as the base year. (Do not round intermediate calculations. Enter all common-size answers as a percent rounded to 2 decimal places, e.g., 32.16. Enter all common-base-year answers to 4 decimal places, e.g., 32.1616.) JARROW CORPORATION 2019 Common-size 2020 Common-size Common-base- year Assets Current assets Cash $ 8,864 % $ 10,804 Accounts receivable 22,153 % 24,637 di do % % Inventory 38,522 % 43,497 % Total $ 69,539 % $ 78,938 % Fixed assets Net plant and equipment 217,070 % 245,040 % Total assets $ 286,609 % $ 323,978 %