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 Cash Accounts receivable Inventory $ 50,434 62,281 123,735 $ 236,450 % $ 63,944 % 82,639 % 189.433 % $ 336,016 Current liabilities % Accounts payable % Notes payable %Total % Long-term debt $ 189,922 85,020 274,942 $237,000 % $ 197,611 % 136,588 % $ 334.199 % $ 173,750 Total Owners' equity $218,000 164,655 382,655 $ 894,597 % $ 218,000 % 199,745 % $ 417,745 % $ 925,694 Common stock and paid-in surplus Accumulated retained earnings Fixed assets - Net plant and equipment $ 658,147 % $ 589,678 %Total Total assets $ 894,597 % $925,694 % Total liabilities and owners' equity