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.)

2015 2015 2016 Assets Current assets Cash $ 40,010 60,281 $ 191,922 87,020 % % Accounts receivable % $ 51,181 % 80,639 % 194,689 % $ 326,509 BETHESDA MINING COMPANY Balance Sheets as of December 31, 2015 and 2016 2016 Liabilities and Owners' Equity Current liabilities % Accounts payable % Notes payable % Total % Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings % Total % $ 199,611 % 138,588 % $ 338,199 % $ 177,750 % Inventory Total 128,441 $ 228,732 $ 278,942 $ 241,000 % % Fixed assets $ 214,000 152,537 $ 366,537 % $ 214,000 1% 186,038 % $ 400,038 % Net plant and equipment $ 657,747 % $ 589,478 % Total assets $ 886,479 % $ 915,987 % Total liabilities and owners' equity $ 886,479 % $ 915,987 %