Prepare the common-size balance sheet and commonbase year balance sheet for the company. Use 2014 as the base year. (Do not round intermediate calculations. Enter your common-size answers as a percent and your commonbase 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
		2014		Common-size			2015		Common-size			Commonbase year
Assets
Current assets
Cash	$	8,064			%		$10,004			%
Accounts receivable		20,553			%		23,037			%
Inventory		36,922			%		41,897			%
Total	$	65,539			%		$74,938			%
Fixed assets
Net plant and equipment	$	215,470			%		$243,440			%
Total assets	$	281,009			%		$318,378			%
Liabilities and Owners Equity
Current liabilities
Accounts payable	$	40,998			%		$45,984			%
Notes payable		17,564			%		17,135			%
Total	$	58,562			%		$63,119			%
Long-term debt	$	24,100			%		$31,100			%
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			%