Bethesda Mining Company reports the following balance sheet information for 2013 and 2014.

Required:

Prepare the 2013 and 2014 common-size balance sheets for Bethesda Mining. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).)

BETHESDA MINING COMPANY Balance Sheets as of December 31, 2013 and 2014
	2013					2014						2013					2014
Assets											Liabilities and Owners Equity
Current assets											Current liabilities
Cash	$	21,396			?%	$	24,385			?%	Accounts payable	$	214,414			?%	$	192,480			?%
Accounts receivable		51,552			?%		58,318			?%	Notes payable		99,022			?%		134,508			?%
Inventory		121,807			?%		143,615			?%
											Total	$	313,436			?%	$	326,988			?%
Total	$	194,755			?%	$	226,318			?%
											Long-term debt	$	271,700			?%	$	285,300			?%
											Owners equity
											Common stock and paid-in surplus	$	200,000			?%	$	200,000			?%
											Accumulated retained earnings		132,481			?%		171,358			?%
Fixed assets
Net plant and equipment	$	722,862			?%	$	757,328			?%	Total	$	332,481			?%	$	371,358			?%
Total assets	$	917,617			?%	$	983,646			?%	Total liabilities and owners equity	$	917,617			?%	$	983,646			?%