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 55,526 % 70,205 % 83,639 Accounts receivable 63,281 186,805 Inventory 121,382 % % Total 240,189 340,649 Fixed assets Net plant and equipment 658,347 589,778 930,427 Total assets 898,536 Liabilities and Owners' Equity Current liabilities Accounts payable % 188,922 196,611 Notes payable 135,588 84,020 Total 272,942 332,199 Long-term debt 235,000 171,750 Owners' equity Common stock and paid-in surplus 220,000 % 220,000 % Accumulated retained earnings 170,594 206,478 Total 390,594 % 426,478 Total liabilities and owners' equity 898,536 930,427 % % 24