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.)

Assets Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Current liabilities BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 $ % $ 88,509 % 86,639 % 178,920 % $ 354,068 % $ 590,078 % $ 944,146 193,611 132,588 326,199 165,750 226,000 226,197 452,197 944,146 Liabilities and Owners' Equity Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity 70,322 66,281 114,322 250,925 658,947 $ 909,872 $ 185,922 81,020 $ 266,942 $ 229,000 $ 226,000 187,930 $ 413,930 $ 909,872 de se 20 20 20 2 28 % % % 695 69 $ 69 69 % % $ % % $ % $ 2019 % % de do de % % % % % de do % % % de do % % % % Assets Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Current liabilities BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 $ % $ 88,509 % 86,639 % 178,920 % $ 354,068 % $ 590,078 % $ 944,146 193,611 132,588 326,199 165,750 226,000 226,197 452,197 944,146 Liabilities and Owners' Equity Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity 70,322 66,281 114,322 250,925 658,947 $ 909,872 $ 185,922 81,020 $ 266,942 $ 229,000 $ 226,000 187,930 $ 413,930 $ 909,872 de se 20 20 20 2 28 % % % 695 69 $ 69 69 % % $ % % $ % $ 2019 % % de do de % % % % % de do % % % de do % % % %