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., 32.16 and common-base year answers to 4 decimal places, e.g., 32.1616.) JARROW CORPORATION 2018 Common-size 2019 Common-size Common-base year Assets $ $ 8.514 21.453 37,822 67 789 % % % % % 10.454 23,937 42,797 77,188 % $ % $ % % $ $ 216,370 284,1591 % % $ $ 244,340 321,528 % Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current abilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid in surplus Retained earnings Total Total abilities and owners' equily $ $ % % % 41.898 18.464 60,362 25,000 46,894 18,035 64,919 32,000 $ $ % % % $ % $ % $ % $ % 39,000 159.797 198,797 284 159 40,200 184,409 224,609 321,528 $ $ % % % % % $ $