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