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	$	52,990			%		$	67,084			%	Accounts payable	$	189,422			%		$	197,111			%
Accounts receivable		62,781			%			83,139			%	Notes payable		84,520			%			136,088			%
Inventory		122,559			%			188,119			%	Total	$	273,942			%		$	333,199			%
Total	$	238,330			%		$	338,342			%	Long-term debt	$	236,000			%		$	172,750			%
												Owners equity
												Common stock and paid-in surplus	$	219,000			%		$	219,000			%
Fixed assets												Accumulated retained earnings		167,635			%			203,121			%
Net plant and equipment	$	658,247			%		$	589,728			%	Total	$	386,635			%		$	422,121			%
Total assets	$	896,577			%		$	928,070			%	Total liabilities and owners equity	$	896,577			%		$	928,070			%

2. Some recent financial statements for Smolira Golf, Inc., follow.

SMOLIRA GOLF, INC. Balance Sheets as of December 31, 2015 and 2016
	2015				2016					2015				2016
Assets									Liabilities and Owners Equity
Current assets									Current liabilities
Cash	$	3,151			$	3,207			Accounts payable	$	2,163			$	2,620
Accounts receivable		4,757				5,761			Notes payable		1,760				2,136
Inventory		12,518				13,762			Other		92				109
Total	$	20,426			$	22,730			Total	$	4,015			$	4,865
									Long-term debt	$	13,200			$	15,960
									Owners equity
									Common stock and paid-in surplus	$	39,000			$	39,000
Fixed assets									Accumulated retained earnings		15,664				39,258
Net plant and equipment	$	51,453			$	76,353			Total	$	54,664			$	78,258
Total assets	$	71,879			$	99,083			Total liabilities and owners equity	$	71,879			$	99,083

SMOLIRA GOLF, INC. 2016 Income Statement
Sales			$	187,770
Cost of goods sold				126,403
Depreciation				5,313
EBIT			$	56,054
Interest paid				1,410
Taxable income			$	54,644
Taxes				19,125
Net income			$	35,519
Dividends	$	11,925
Retained earnings		23,594

Smolira Golf has 12,000 shares of common stock outstanding, and the market price for a share of stock at the end of 2016 was $79. What is the priceearnings ratio? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) Priceearnings ratio times What is the pricesales ratio? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) Pricesales ratio times What are the dividends per share? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) Dividends per share $ What is the market-to-book ratio at the end of 2016? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) Market-to-book ratio times