Bethesda Mining Company reports the tollowing balance sheet intomation 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 $29,266 58,281 133,148 $ 220,695 S 38,098 78,639 199,946 5 316,683 Current liabilities % Accounts payable % Notes payable %Total % Long-term debt S 193,922 89,020 S 282,942 $245.000 S 210,000 140,100 S 350,100 5 878,042 % $ 201,611 % 140,588 % $ 342.199 % $ 181.750 Total Owners' equity Common stock and paid-in surplus Accumulated retained earnings % $210,000 % 172,012 % $ 382 012 % $ 905.961 Fixed assets $ 657,347 $ 878,042 Net plant and equipment S589,278 %Total Total assets 5 905,961 % Total liabilities and owners equity