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	$	55,526			%		$	70,205			%	Accounts payable	$	188,922			%		$	196,611			%
Accounts receivable		63,281			%			83,639			%	Notes payable		84,020			%			135,588			%
Inventory		121,382			%			186,805			%	Total	$	272,942			%		$	332,199			%
Total	$	240,189			%		$	340,649			%	Long-term debt	$	235,000			%		$	171,750			%
												Owners equity
												Common stock and paid-in surplus	$	220,000			%		$	220,000			%
Fixed assets												Accumulated retained earnings		170,594			%			206,478			%
Net plant and equipment	$	658,347			%		$	589,778			%	Total	$	390,594			%		$	426,478			%
Total assets	$	898,536			%		$	930,427			%	Total liabilities and owners equity	$	898,536			%		$	930,427			%