JARROW CORPORATION 2018 Common-size 2019 Common-size Common-base year Assets Current assets $ % $ % Cash Accounts receivable Inventory Total 8,264 20,953 37,322 66,539 % % 10,204 23,437 42,297 75,938 % % % $ $ $ $ 215,870 282,409 % % $ $ 243,840 319,778 % % $ % $ % % % Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings Total Total liabilities and owners' equity 41,398 17,964 59,362 24,500 46,384 17,535 63,919 31,500 $ % $ $ $ % % $ % $ % % % 38,500 160,047 198,547 282,409 39,700 184,659 224,359 319,778 $ $ $ % % % % $