1. Bethesda Mining Company reports the following balance sheet information for 2018 and 2019. Prepare the 2018 and 2019 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, 2018 and 2019 2019 2018 Assets Current assets 34,778 26,530 Cash 78.139 Accounts receivable 57,781 134 324 201,260 Inventory 314,177 Total 218.635 2$ Fixed assets 589,228 Net plant and equipment 657,247 2$ Total assets 903,405 875,882 Liabilities and Owners' Equity Current liabilities 202,111 Accounts payable 194,422 2$ 89,520 141,088 Notes payable 283.942 343.199 % Total 246,000 Long-term debt Owners' equity 182,750 2$ % $ Common stock and paid-in surplus 209.000 209,000 168,456 Accumulated retained earnings 136.940 377,456 345,940 Total Total liabilities and owners' equity 903,405 875.882 24