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 $2022],[,,2021,\%,,2022,\%$