prepare the 2015 and 2016 common-size balance sheets for bethesda mining

BETHESDA MINING COMPANY Balance Sheets as of December 31, 2015 and 2016 2015 Assets Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets 2016 $ 21,946 54,486 129,253 $205,685 $785,205 $990,890 2015 Liabilities and Owners' Equity $ 19,256 46,396 109,626 $175,278 $705,386 $880,664 Current liabilities 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 $171,531 79,218 $250,749 $255,000 $160,000 214,915 $374,915 $880,664 2016 $153,984 107,606 $261,590 $278,500 $170,000 280,800 $450,800 $990,890