Bethesda Mining Company reports the following balance sheet information 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 2015 2016 2015 2016 Assets Liabilities and Owners’ Equity Current assets Current liabilities Cash $ 31,982 % $ 41,399 % Accounts payable $ 193,422 % $ 201,111 % Accounts receivable 58,781 % 79,139 % Notes payable 88,520 % 140,088 % Inventory 131,971 % 198,632 % Total $ 281,942 % $ 341,199 % Total $ 222,734 % $ 319,170 % Long-term debt $ 244,000 % $ 180,750 % Owners’ equity Common stock and paid-in surplus $ 211,000 % $ 211,000 % Fixed assets Accumulated retained earnings 143,239 % 175,549 % Net plant and equipment $ 657,447 % $ 589,328 % Total $ 354,239 % $ 386,549 % Total assets $ 880,181 % $ 908,498 % Total liabilities and owners’ equity $ 880,181 % $ 908,498 %