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.) 2019 41,399 79,139 198,632 319,170 BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 Assets Current assets Cash $ 31,982 % $ Accounts receivable 58,781 Inventory 131,971 % Total $ 222,734 % $ Fixed assets Net plant and equipment $ 657,447 % $ Total assets $ 880,181 % $ Liabilities and Owners' Equity Current liabilities Accounts payable $ 193,422 % $ Notes payable 88,520 % Total $ 281,942 % $ Long-term debt $ 244,000 % $ Owners' equity Common stock and paid-in surplus $ 211,000 211 on % $ Accumulated retained earnings 143,239 % Total $ 354,239 % $ Total liabilities and owners' equity $ 880, 181 % $ 589,328 908,498 201,111 140,088 341,199 180,750 211,000 175,549 386,549 908,498