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 $ % $ Accounts receivable Inventory 26,530 57,781 134,324 218,635 34,778 78,139 201,260 314,177 Total $ % $ % $ $ 657,247 875,882 $ $ 589,228 903,405 $ | $ Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total 194,422 89,520 283,942 246,000 202,111 141,088 343,199 182,750 $ $ $ $ $ $ % 209,000 136,940 345,940 875,882 209,000 168,456 377,456 903,405 $ $ $ $ Total liabilities and owners' equity