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 % % 70,322 66,281 114,322 250,925 88,509 86,639 178,920 354,068 % % Total $ % $ % Fixed assets $ % $ % Net plant and equipment Total assets 658,947 909,872 590,078 944,146 $ % $ % Liabilities and Owners' Equity Current liabilities $ % $ 193,611 % % % 185,922 81,020 266,942 229,000 $ % $ Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings 132,588 326,199 165,750 % $ % $ % $ $ % % % % 226,000 187,930 413,930 909,872 226,000 226,197 452,197 944,146 $ % $ % Total Total liabilities and owners' equity $ % $ %