Prepare the 2015 and 2016 common-size balance sheets for Bethesda Mining.

Bethesda Mining Company reports the following balance sheet information for 2015 and 2016.

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 Accounts receivable Inventory 19,256 21,946 Accounts payable 46,396 109,626 $171,531 $153,984 79,218 107,606 250.749 $261.590 $255,000 $278,500 54,486 Notes payable 129,253Total $175.278 $205,685 Long-term debt Owners' equity Total $160,000 $170,000 Common stock and paid-in surplus Accumulated retained earnings Fixed assets 214,915 Net plant and equipment $705.386 $785,205 Total Total assets 374.915 $450.800 $880,664 $990,890 Total liabilities and owners' equity $880,664 $990,890