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 $ % $ % 37,354 59,781 129,618 226,753 47,940 80,139 196,004 324,083 $ 1% $ 657,647 884,400 % % $ $ 589,428 913,511 $ Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt $ % $ 192,422 87,520 279,942 242,000 200,111 | 139,088 339,199 178,750 % $ $ $ $ Owners' equity $ % $ Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity 213,000 149,458 362,458 884,400 213,000 182,562 395,562 913,511 $ $ $ $