Bernesaa mining company reports the following palance sneet information for 2018 ana 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.) BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Assets Current assets Cash $ $ Accounts receivable 63,014 64,781 117,852 245,647 % % % % 79,447 85,139 182,862 347,448 Inventory Total $ $ $ 658,647 904,294 % 1% $ $ 589,928 937,376 $ $ 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 187,422 82,520 269,942 232,000 % % % % 195, 111 134,088 329,199 168,750 $ $ $ $ % $ 223,000 179,352 402,352 904,294 223,000 216,427 439,427 937,376 % % $ $