Construct the common$-$size balance sheet and common$-$base year balance sheet for the company. Use $2018$ as the base year. $($Do not round intermediate calculations. Enter your common$-$size answers as a percent and your common base year answers as a times. Round your common size answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16$ and common$-$base year answers to $4$ decimal places, e$.$g$.,32\mathrm{.}1616.)$

$\backslash$table$[[$JARROW CORPORATION$],[,2018,$Common$-$size,$2019,$Common$-$size,$\backslash$table$[[$Common$-$base$],[$year$]]],[$Assets$,,,,,,,,],[$Current assets,,,,,,,,$],[$Cash$,$$$,8,464?,\%,$$$,10,404,,\%,],[$Accounts receivable,,$21,353,\%,,23,837,,\%,],[$Inventory$,,37,722,\%,,42,697,,\%,],[$Total$,$$$,67,539,\%,$$$,76,938,,\%,],[$Fixed assets,,,,,,,,$],[$Net plant and equipment,$$,216,270,\%,$$$,244,240,,\%,],[$Total assets,$$,283,809?,\%,$$$,321,178,,\%,],[$Liabilities and Owners' Equity,,,,,,,,$],[$Current liabilities,,,,,,,,$],[$Accounts payable,$$,41,798,\%,$$$,46,784,,\%,],[$Notes payable,,$18,364,\%,,17,935,,\%,],[$Total$,$$$,60,162,\%,,64,719,,\%,],[$ong$-$term debt,$$,24,900,\%,,31,900,,\%,],[$Owners$\text{'}$ equity,,,,,,,,$],[$Common stock and paid$-$in surplus,$$,38,900,\%,$$$,40,100,,\%,?],[$Retained earnings,,$159,847,\%,,184,459,,\%,]]$