2018 2019 Assets Current assets Cash $ 70,322 % $ % % Accounts receivable Inventory Total 66,281 114,322 250 925 % % % 88,509 86,639 178,920 354,068 % $ $ % $ % % 658,947 909,872 $ $ 590,078 944,146 $ % $ % ca % 185.922 81,020 266.942 % Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity % S 193.611 132.588 326, 199 165.750 % $ % $ 229.000 % $ 96 S 96 $ 226.000 187 930 % 226.000 226.197 % 8982 452,197 Gle 413 930 909,872 % $ $ % 944 146 % 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.)