$1$

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$.,32\mathrm{.}16.)$

$4\mathrm{.}75$

points

$\backslash$table$[[$BETHESDA MINING COMPANY$],[$Balance Sheets as of December $31,2018$ and $2019],[$Assets$,2018,,2019,],[,,,,,],[$Current assets$],[$Cash$,$$$,55,526,\%,$$$,70,205,\%],[$Accounts receivable,,$63,281,\%,,83,639,\%],[$Inventory$,,121,382,\%,,186,805,,\%],[$Total$,$$$,240,189,\%,$$$,340,649,,\%],[$Fixed assets$],[$Net plant and equipment,$$,658,347,,\%,$$$,589,778,\%],[$Total assets,$$,898,536,\%,$$$,930,427,\%],[$Liabilities and Owners' Equity$],[$Current liabilities$],[$Accounts payable,$$,188,922,\%,$$$,196,611,\%],[$Notes payable,,$84,020,\%,,135,588,\%],[$Total$,$$$,272,942,\%,$$$,332,199,,\%],[$Long$-$term debt,$$,235,000,\%,$$$,171,750,\%],[$Owners$\text{'}$ equity$],[$Common stock and paid$-$in surplus,$$,220,000,\%,$$$,220,000,\%],[$Accumulated retained earnings,,$170,594,\%,,206,478,\%],[$Total$,$$$,390,594,\%,$$$,4426,478,,\%],[$Total liabilities and owners' equity,$$,898,536,\%,$$$,930,427,\%]]$