4 Bethesda Mining Company reports the following balance sheet information for 2018 and 2019. 28 points 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.) eBook Reference Reference % % % % % % BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Assets 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' equity Common stock and paid-in $ 220,000 % $ 220,000 surplus Accumulated retained 170,594 % 206,478 earnings Total $ 390,594 % $ 426,478 Total liabilities and owners' $ 898,536 % $ 930,427 equity % % % % % % % %