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.)

2019 % % 91,489 87,139 177,607 356,235 % % % BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 Assets Current assets Cash $ 72,718 % $ Accounts receivable 66,781 % Inventory 113,146 % Total $ 252,645 % $ Fixed assets Net plant and equipment $ 659,047 % $ Total assets $ 911,692 % $ Liabilities and Owners' Equity Current liabilities Accounts payable $ 185,422 % $ Notes payable 80,520 % Total $ 265,942 % $ Long-term debt $ 228,000 % $ Owners' equity Common stock and paid-in surplus $ 227,000 % $ Accumulated retained earnings 190,750 % Total $ 417,750 % $ Total liabilities and owners' equity $ 911,692 % $ 590,128 946,363 % % % 193,111 132,088 325,199 164,750 % % % % 227,000 229,414 456,414 946,363 % %