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 base$-$year account value. Thus, the result shows the growth rate in the account. Prepare the common$-$size balance sheet and common$-$base$-$year balance sheet for the company. Use $2019$ as the base year. $($Do not round intermediate calculations. Enter all common$-$size answer's as a percent rounded to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$

 

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Current assets Cash Assets Accounts receivable Inventory Total 2020 JARROW CORPORATION Common-size 2021 Common-size Common-base year $ 8,064 20,553 36,922 do do do % $ 10,004 % % 23,037 % % 41,897 % $ 65,539 % $ 69 74,938 % Fixed assets Net plant and equipment $ 215,470 % Total assets $ 281,009 % 69 69 $ 243,440 % $ 318,378 % Liabilities and owners' equity Current liabilities Accounts payable Notes payable Total Long-term debt $ 40,998 % $ 45,984 17,564 % 17,135 $ 58,562 % $ 63,119 $ 24,100 % $ 31,100 69 de de de de % % % % Owners' equity Common stock and paid-in surplus $ 38,100 % $ 39,300 % Retained earnings 160,247 % 184,859 % Total $ 198,347 % $ 224,159 % Total liabilities and owners' equity $ 281,009 % $ 318,378 % Current assets Cash Assets Accounts receivable Inventory Total 2020 JARROW CORPORATION Common-size 2021 Common-size Common-base year $ 8,064 20,553 36,922 do do do % $ 10,004 % % 23,037 % % 41,897 % $ 65,539 % $ 69 74,938 % Fixed assets Net plant and equipment $ 215,470 % Total assets $ 281,009 % 69 69 $ 243,440 % $ 318,378 % Liabilities and owners' equity Current liabilities Accounts payable Notes payable Total Long-term debt $ 40,998 % $ 45,984 17,564 % 17,135 $ 58,562 % $ 63,119 $ 24,100 % $ 31,100 69 de de de de % % % % Owners' equity Common stock and paid-in surplus $ 38,100 % $ 39,300 % Retained earnings 160,247 % 184,859 % Total $ 198,347 % $ 224,159 % Total liabilities and owners' equity $ 281,009 % $ 318,378 %