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. Using the financial statements below, construct the common-size balance sheet and common-base-year balance sheet for the company. Use 2019 as the base year.

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JARROW CORPORATION 2019 and 2020 Balance Sheets Assets Liabilities and Owners' Equity 2019 2020 2019 2020 Current assets Current liabilities Cash $ 21,514 $ 25,878 Accounts receivable $ 29,711 $ 37,027 Accounts receivable 34,278 36,993 Notes payable 37,514 45,397 Inventory 28,328 65,749 Total $ 67,225 $ 82,424 Total $ 84,120 $128,620 Long-term debt $ 51,200 $ 80,500 Owners' equity Fixed assets Common stock and paid-in surplus $ 63,000 $ 63,000 Net plant and equipment Accumulated retained $548,909 $563,412 earnings 451,604 466,108 Total $514,604 $529,108 Total assets $633,029 $692,032 Total liabilities and owners' equity $633,029 $692,032