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.)

BETHESDA MINING COMPANY Balance Sheets as of December 31, 2015 and 2016
	2015						2016						2015						2016
Assets												Liabilities and Owners Equity
Current assets												Current liabilities
Cash	$	29,266			%		$	38,098			%	Accounts payable	$	193,922			%		$	201,611			%
Accounts receivable		58,281			%			78,639			%	Notes payable		89,020			%			140,588			%
Inventory		133,148			%			199,946			%	Total	$	282,942			%		$	342,199			%
Total	$	220,695			%		$	316,683			%	Long-term debt	$	245,000			%		$	181,750			%
												Owners equity
												Common stock and paid-in surplus	$	210,000			%		$	210,000			%
Fixed assets												Accumulated retained earnings		140,100			%			172,012			%
Net plant and equipment	$	657,347			%		$	589,278			%	Total	$	350,100			%		$	382,012			%
Total assets	$	878,042			%		$	905,961			%	Total liabilities and owners equity	$	878,042			%		$	905,961			%