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 40,010 51,181 Accounts receivable 60,281 80.639 Inventory 128,441 194,689 Total 228,732 $ 326,509 Fixed assets Net plant and equipment CA 657,747 589,478 % Total assets 886,479 % 915,987 Liabilities and Owners' Equity Current liabilities Accounts payable 191,922 199,611 Notes payable 87.020 138,588 Total 278,942 338,199 Long-term debt 241,000 177,750 % Owners' equity Common stock and paid-in surplus $ 214,000 214,000 % Accumulated retained earnings 152,537 186,038 Total CA 366,537 400,038 Total liabilities and owners equity 886.479 915,987