Bethesda Mining Company reports the following balance sheet information for 2018 and 2019. Prepare the 2018 and 2019 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.)

Assets Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Current liabilities BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 $ % $ % % $ % $ $ % $ $ % $ $ % $ % $ % $ $ % $ $ % $ % $ % $ $ % $ Liabilities and Owners' Equity Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity www 50,434 62,281 123,735 236,450 658,147 894,597 189,922 85,020 274,942 237,000 218,000 164,655 382,655 894,597 2019 63,944 82,639 189,433 336,016 589,678 925,694 197,611 136,588 334,199 173,750 218,000 199,745 417,745 925,694 % % % % % % % % % % % % % %