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 $ 42,646 : %$ 54,402 % Accounts receivable 60,781 % 81,139 % Inventory 127,265 % 193,375 % Total $ 230,692 % $ 328,916 % $ 657,847 %$ 589,528 % $ 888,539 % $ 918,444 % Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable $ 191,422 199,111 % Notes payable 86,520 % 138,088 % Total $ 277,942 337,199 % % $ %$ Long-term debt $ 240,000 176,750 % Owners' equity Common stock and paid-in surplus $ 215,000 215,000 % Accumulated retained earnings 155,597 % 189,495 % Total $ 370,597 % $ 404,495 % Total liabilities and owners' equity $ 888,539 % $ 918,444 %