Problem $3-15$ Preparing Standardized Financial Statements $[$LO $1]$

Bethesda Mining Company reports the following balance sheet information for $2021$ and $2022.$

Prepare the $2021$ and $2022$ common$-$size balance sheets for Bethesda Mining.

Note: Do not round intermediate calculations and enter your answers as a percent rounded to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$