Bethesda Mining Company reports the following balance sheet information for 2018 and 2019.
Prepare the 2018 and 2019 common-size balance sheets for Bethesda Mining. (Do not round intermediate calculations and enter your answers as a percent rounded to 2 decimal places, e.g., 32.16.)

BETHESDA MINING COMPANY
Balance Sheets as of December 31, 2018 and 2019
	2018			2019
Assets
Current assets
Cash	$52,990		%	$67,084		%
Accounts receivable	62,781		%	83,139		%
Inventory	122,559		%	188,119		%
Total	$238,330		%	$338,342		%
Fixed assets
Net plant and equipment	$658,247		%	$589,728		%
Total assets	$896,577		%	$928,070		%
Liabilities and Owners Equity
Current liabilities
Accounts payable	$189,422		%	$197,111		%
Notes payable	84,520		%	136,088		%
Total	$273,942		%	$333,199		%
Long-term debt	$236,000		%	$172,750		%
Owners' equity
Common stock and paid-in surplus	$219,000		%	$219,000		%
Accumulated retained earnings	167,635		%	203,121		%
Total	$386,635		%	$422,121		%
Total liabilities and owners' equity	$896,577		%	$928,070		%