2 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., 32.1 Current assets Cash Accounts receivable Inventory Total Fixed assets Assets Net plant and equipment Total assets Current liabilities Liabilities and Owners' Equity Accounts payable Notes payable Total Long-term debt Owners' equity BETHESDA MINING COMPANY Balance Sheets as of December 31, 2021 and 2022 2021 % Common stock and paid-in surplus Accumulated retained earnings Total $ $ $ $ $ $ $ $ $ 72,718 66,781 113,146 252,645 659,047 911,692 185,422 80,520 265,942 228,000 227,000 190,750 417,750 % % % % $ $ % $ % $ % $ % % % $ $ SA SA % $ % % $ 2022 91,489 87,139 177,607 356,235 590,128 946,363 193,111 132,088 325,199 164,750 227,000 229,414 456,414 % % % % % % % % % % % % % %

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 colculations ond enter your answers as a percent rounded to 2 decimal places, e.g., 32