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 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.) 2015 2015 2016 Assets Current assets Cash Accounts receivable Inventory Total $ 58,042 63,781 120,205 $ 242,028 % $ 73,306 % 84,139 % 185,490 % $ 342,935 BETHESDA MINING COMPANY Balance Sheets as of December 31, 2015 and 2016 2016 Liabilities and Owners' Equity Current liabilities % Accounts payable Notes payable Total % Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings % Total % Total liabilities and owners' equity $ 188,422 83,520 $ 271,942 $ 234,000 % $ 196,111 % 135,088 % $ 331,199 % $ 170,750 Fixed assets Net plant and equipment Total assets $ 221,000 173,533 $ 394,533 $ 900,475 % $ 589,828 % $ 932,763 % $ 221,000 % 209,814 % $ 430,814 % $ 932,763 $ 658,447 $ 900,475