Bethesda Mining Company reports the following balance sheet information for 2013 and 2014.

Required:

Prepare the 2013 and 2014 common-size balance sheets for Bethesda Mining. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).)

Bethesda Mining Company reports the following balance sheet information for 2013 and 2014 Required Prepare the 2013 and 2014 common-size balance sheets for Bethesda Mining. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).) BETHESDA MINING COMPANY Balance Sheets as of December 31, 2013 and 2014 2013 2014 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash Accounts receivable Inventory $ 29,266 58,281 133,148 % $ 38,098 % 78,639 % 199,946 $193,922 89,020 % Accounts payable % $201,611 % Notes payable % 140,588 Tota $282,942 % $342,199 Total $ 220,695 % $316,683 Long-term debt Owners' equity $ 245,000 % $ 181,750 Common stock and paid-in surplus Accumulated retained earnings $210,000 % $210,000 140,100 $350,100 $878,042 % 172,012 % $382,012 % $905,961 Fixed assets Net plant and equipment $657,347 % $589,278 Total Total assets $ 878,042 % $905,961 % Total liabilities and owners' equity