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	$	63,014			%		$	79,447			%	Accounts payable	$	187,422			%		$	195,111			%
Accounts receivable		64,781			%			85,139			%	Notes payable		82,520			%			134,088			%
Inventory		117,852			%			182,862			%	Total	$	269,942			%		$	329,199			%
Total	$	245,647			%		$	347,448			%	Long-term debt	$	232,000			%		$	168,750			%
												Owners equity
												Common stock and paid-in surplus	$	223,000			%		$	223,000			%
Fixed assets												Accumulated retained earnings		179,352			%			216,427			%
Net plant and equipment	$	658,647			%		$	589,928			%	Total	$	402,352			%		$	439,427			%
Total assets	$	904,294			%		$	937,376			%	Total liabilities and owners equity	$	904,294			%		$	937,376			%