2018 2019 Assets Current assets Cash Accounts receivable Inventory BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Liabilities and Owners' Equity Current liabilities $ 58,042 $ 73,306 Accounts payable 63,781 84,139 Notes payable 120,205 185,490 $ 188,422 $ 196,111 83,520 135,088 Total $ 271,942 $ 331,199 Total $242,028 $342,935 Long-term debt $234,000 $ 170,750 Owners' equity Common stock and paid-in surplus $ 221,000 $221,000 Accumulated retained earnings 173,533 209,814 Fixed assets Net plant and equipment $658,447 $589,828 Total $394,533 $430,814 Total assets $900,475 $ 932,763 Total liabilities and owners' equity $900,475 $932,763