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	$	8,814			%		$	10,754			%
Accounts receivable		22,053			%			24,537			%
Inventory		38,422			%			43,397			%
Total	$	69,289			%		$	78,688			%
Fixed assets
Net plant and equipment		216,970			%			244,940			%
Total assets	$	286,259			%		$	323,628			%
Liabilities and Owners Equity
Current liabilities
Accounts payable	$	42,498			%		$	47,484			%
Notes payable		19,064			%			18,635			%
Total	$	61,562			%		$	66,119			%
Long-term debt		25,600			%			32,600			%
Owners' equity
Common stock and paid-in surplus		39,600			%			40,800			%
Accumulated retained earnings		159,497			%			184,109			%
Total	$	199,097			%		$	224,909			%
Total liabilities and owners' equity	$	286,259			%		$	323,628			%