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 2016 2015 2015 2016 Assets Liabilities and Owners' Equity Current assets Current liabilities % Accounts payable % Notes payable %Total % Long-term debt Cash S 52,990 62,781 122,559 S 238,330 % $ 67,084 % 83,139 % 188.119 % $ 338,342 $189,422 84,520 $ 273,942 $236,000 % $ 197,111 % 136,088 % s 333.199 % $ 172,750 Inventory Total Owners' equity Common stock and paid-in surplus Accumulated retained earnings $ 219,000 167,635 $ 386,635 $896,577 % $ 219,000 % 203.121 % S 422.121 % s 928,070 Fixed assets S 658,247 S 896,577 Net plant and equipment % $ 589,728 %Total Total assets % $928,070 % Total liabilities and owners' equity