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 Assets Current assets Cash $ % $ points 65.4701 65.281 116,676 247427 82,4871 85,6391 181,549 349,6757 **** % % $ $ 658.7471 906,174 % % $ $ 589,978 939,653_ ** $ 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 Owners' equity Common stock and paid in surplus Accumulated retained earnings Total Total abilities and owners' equity $ $ 186,922 82.020 268.942 231.000 % % % % 194,611| 133,508 328,199 167.750 *** $ $ $ $ $ $ 224 000 182.232 406,2321 906,174 % % % % 224.000 219,704 443,704 939,6531 ** $ $ $ $