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.)

2019 82,487 85.639 181,549 349,675 BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 Assets Current assets Cash 65.470 $ Accounts receivable 65 281 Inventory 116.676 Total 247 427 Fixed assets Net plant and equipment 658.747 Total assets $ 906.174 Liabilities and Owners' Equity Current liabilities Accounts payable $ 186.922 MALO Notes payable Total 268,942 Long-term debt 231.000 Owners' equity Common stock and paid-in surplus 224,000 Accumulated retained earnings 182,232 Total $ 406,232 Total liabilities and owners' equity 906,174 589,978 939.653 82.020 194,611 133 588 328.199 167.750 TA EA 224,000 219,704 443,704 939,653