Bethesda Mining Company reports the following balance sheet information for 2013 and 2014.

Required:

Prepare the 2013 and 2014 common-size balance sheets for Bethesda Mining. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).)

BETHESDA MINING COMPANY Balance Sheets as of December 31, 2013 and 2014
	2013					2014						2013					2014
Assets											Liabilities and Owners Equity
Current assets											Current liabilities
Cash	$	21,396			%	$	24,385			%	Accounts payable	$	214,414			%	$	192,480			%
Accounts receivable		51,552			%		58,318			%	Notes payable		99,022			%		134,508			%
Inventory		121,807			%		143,615			%
											Total	$	313,436			%	$	326,988			%
Total	$	194,755			%	$	226,318			%
											Long-term debt	$	271,700			%	$	285,300			%
											Owners equity
											Common stock and paid-in surplus	$	200,000			%	$	200,000			%
											Accumulated retained earnings		132,481			%		171,358			%
Fixed assets
Net plant and equipment	$	722,862			%	$	757,328			%	Total	$	332,481			%	$	371,358			%
Total assets	$	917,617			%	$	983,646			%	Total liabilities and owners equity	$	917,617			%	$	983,646			%