Bethesda Mining Company reports the following balance sheet information. Prepare the 2018 and 2019 common-size balance sheets for the company. (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, 2018 and 2019
	2018			2019
Assets
Current assets
Cash	$21,182		%	$24,141		%
Accounts receivable	51,036		%	59,935		%
Inventory	120,589		%	142,718		%
Total	$192,807		%	$226,794		%
Fixed assets
Net plant and equipment	$775,925		%	$863,726		%
Total assets	$968,732		%	$1,090,520		%
Liabilities and Owners Equity
Current liabilities
Accounts payable	$180,108		%	$190,767		%
Notes payable	83,179		%	98,175		%
Total	$263,287		%	$288,942		%
Long-term debt	$305,000		%	$340,000		%
Owners' equity
Common stock and paid-in surplus	$165,000		%	$178,000		%
Accumulated retained earnings	235,445		%	283,578		%
Total	$400,445		%	$461,578		%
Total liabilities and owners' equity	$968,732		%	$1,090,520		%