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.)

BE THE SDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Assets Current Assets S 72.716 S Cash Accounts receivable Inventory Total 66.781 113,146 252,645 1% % % 91 489 87 139 177 607 356 235 % % % % S % S % $ S $ 659,047 911,692 S S 590 128 916 363 % S $ % % S S % bed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current labilities Accounts payable Noles payable Total Long-term debl Owners' equity Common stock and paid in surplus Accumulated rolained carnings Total 185,422 80.520 % 193,111 132 089 325199 164 750 $ 5 265,942 226,000 $ % S % S 227,000 % s % 227 000 229 414 456.414 946 353 190,750 417,750 911 692 $ % S S Totallaties and owners' oquly $ % %