Prepare the common-size balance sheet and common-base-year balance sheet for the company. Use 2013 as the base year.

		2013		Common-size			2014		Common-size			Common-base year
Assets
Current assets
Cash		$8,814			%		$10,754			%
Accounts receivable		22,053			%		24,537			%
Inventory		38,422			%		43,397			%
Total		$69,289			%		$78,688			%
Fixed assets
Net plant and equipment		$216,970			%		$244,940			%
Total assets		$286,259			%		$323,628			%
Liabilities and Owners Equity
Current liabilities
Accounts payable		$42,498			%		$47,484			%
Notes payable		19,064			%		18,635			%
Total		$61,562			%		$66,119			%
Long-term debt		$25,600			%		$32,600			%
Owners' equity
Common stock and paid-in surplus		$39,600			%		$40,800			%
Accumulated retained earnings		159,497			%		184,109			%
Total		$199,097			%		$224,909			%
Total liabilities and owners' equity		$286,259			%		$323,628			%