Bethesda Mining Company reports the following balance sheet information for 2015 and 2016. Prepare the 2015 and 2016 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, 2015 and 2016
	2015						2016						2015						2016
Assets												Liabilities and Owners Equity
Current assets												Current liabilities
Cash	$	65,470			%		$	82,487			%	Accounts payable	$	186,922			%		$	194,611			%
Accounts receivable		65,281			%			85,639			%	Notes payable		82,020			%			133,588			%
Inventory		116,676			%			181,549			%	Total	$	268,942			%		$	328,199			%
Total	$	247,427			%		$	349,675			%	Long-term debt	$	231,000			%		$	167,750			%
												Owners equity
												Common stock and paid-in surplus	$	224,000			%		$	224,000			%
Fixed assets												Accumulated retained earnings		182,232			%			219,704			%
Net plant and equipment	$	658,747			%		$	589,978			%	Total	$	406,232			%		$	443,704			%
Total assets	$	906,174			%		$	939,653			%	Total liabilities and owners equity	$	906,174			%		$	939,653			%