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.)

BETHESD Balance Sheets as 2015 2016 Assets Current assets Cash Accounts receivable Inventory $ 58,042 63,781 120,205 $242,028 % $ 73,306 84,139 % 185,490 % $ 342,935 0 0 0 0 Total 0 0 Fixed assets Net plant and equipment $ 658,447 % $ 589,828 Total assets $ 900,47.5 % $ 932,763 0 BETHESDA MINING COMPANY Balance Sheets as of December 31, 2015 and 2016 2016 2015 2016 Liabilities and Owners' Equit)y Current liabilities % Accounts payable % Notes payable % Total % Long-term debt $ 188,422 83,520 $271,942 $234,000 % $ 196,111 % 135,088 % $ 331,199 % $ 170,750 Owners' equity % $ 221,000 % 209,814 % $430,814 % $ 932,763 Common stock and paid-in surplus Accumulated retained earnings $221,000 173,533 $394,533 $900,475 % Total % Total liabilities and owners' equity