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	$	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			%
											Accumulated retained earnings		179,352			%		216,427			%
Fixed assets
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			%