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.)

BETHESDA MINING COMPANY
Balance Sheets as of December 31, 2018 and 2019
	2018			2019
Assets
Current assets
Cash	$58,042		%	$73,306		%
Accounts receivable	63,781		%	84,139		%
Inventory	120,205		%	185,490		%
Total	$242,028		%	$342,935		%
Fixed assets
Net plant and equipment	$658,447		%	$589,828		%
Total assets	$900,475		%	$932,763		%
Liabilities and Owners Equity
Current liabilities
Accounts payable	$188,422		%	$196,111		%
Notes payable	83,520		%	135,088		%
Total	$271,942		%	$331,199		%
Long-term debt	$234,000		%	$170,750		%
Owners' equity
Common stock and paid-in surplus	$221,000		%	$221,000		%
Accumulated retained earnings	173,533		%	209,814		%
Total	$394,533		%	$430,814		%
Total liabilities and owners' equity	$900,475		%	$932,763		%