Bethesda Mining Company reports the following balance sheet information for $2021$ and $2022.$

Prepare the $2021$ and $2022$ common$-$size balance sheets for Bethesda Mining.

Note: Do not round intermediate calculations and enter your answers as a percent rounded to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$

$\backslash$table$[[$BETHESDA MINING COMPANY$],[$Balance Sheets as of December $31,2021$ and $2022],[$Assets$,2021,\%,2022,\%],[,,,,,,,],[$Current assets,,,,,,,,$],[$Cash$,$$$,26,530,?,\%,$$$,34,778,$P$,\%],[$Accounts receivable,,$57,781,?,\%,,78,139,,\%],[$Inventory$,,134,324,(,\%,,201,260,,\%],[$Total$,$$$,218,635,?,\%,$$$,314,177,?,\%],[$Fixed assets,,,,,,,,$],[$Net plant and equipment,$$,657,247,?,\%,$$$,589,228,$P$,\%],[$Total assets,$$,875,882,?,\%,$$$,903,405,?,\%],[$Liabilities and Owners' Equity,,,,,,,,$],[$Current liabilities,,,,,,,,$],[$Accounts payable,$$,194,422,?,\%,$$$,202,111,?,\%],[$Notes payable,,$89,520,$P$,\%,,141,088,,\%],[$Total$,$$$,283,942,?,\%,$$$,343,199,$P$,\%],[$Long$-$term debt,$$,246,000,?,\%,$$$,182,750,?,\%],[$Owners$\text{'}$ equity,,,,,,,,$],[$Common stock and paid$-$in surplus,$$,209,000,?,\%,$$$,209,000,$F$,\%],[$Accumulated retained earnings,,$136,940,?,\%,,168,456,(,\%],[$Total$,$$$,345,940,$P$,\%,$$$,377,456,(,\%],[$Total liabilities and owners' equity,$$,875,882,(,\%,$$$,903,405,,\%]]$