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 2016 as the base year.

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JARROW CORPORATION 2016 and 2017 Balance Sheets ASSETS LIABILITIES AND OWNERS' EQUITY 2016 2017 2013 2014 Current assets Current liabilities $ 17,928 $ 22,608 $ 25,192 $ 32,198 Cash Accounts receivable 32,170 Accounts receivable 28,565 Notes payable 32,379 39,476 $ 57,571 $ 71,674 $ 46,200 $ 70,000 57,173 Inventory 48,607 $ 95,100 $111,951 Long-term debt Total Total Owners' equity Common stock and paid-in surplus $ 55,000 $ 55,000 Fixed assets Net plant and equipment Accumulated retained $422,852 $488,184 403,461 359,181 earnings $414, 181 $458,461 Total Total liabilities and owners' equity Total assets $517,952 $600,135 $517,952 $600,135