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 the base year account value. Thus, the result shows the growth rate in the account. Using the financial statements provided in the Excel file, construct the common-size balance sheet and common-base-year balance sheet for the company. Use 2013 as the base year. Use the provided Excel template to input your answers.