Bethesda Mining Company reports the following balance sheet information for $2013$ ?and $2014.$

Required:

Prepare the $2013$ ?and $2014$ ?common$-$size balance sheets for Bethesda Mining. $($Do not round intermediate calculations. Round your answers to $2$ ?decimal places $($e$.$g$.,32\mathrm{.}16).)$

$\backslash$table$[[,,\backslash$table$[[$Balance Shee$]],\backslash$table$[[$of $1],[$of$]],\backslash$table$[[$MINING COMPANY$],[$December $31,2013$ ?and $2014]],,],[,2013,2014,,,2013,2014],[$Assets$,,,,$Liabilities and Owners' Equity,,$],[$Current assets,,,,Current liabilities,,$],[$Cash$,$$$31,982,\%,$$$41,399,7\%,$Accounts payable,$$193,422,\%,$$$,201,111$