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.) BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Assets Current assets % % 45,262 61,281 126,088 232,631 57,602 81,639 192,061 331,302 % % $ % $ $ $ 657,947 890,578 $ $ 589,578 920,880 % Cash Accounts receivable Inventory Total 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 % $ 190,922 86,020 276,942 239,000 198,611 137,588 336,199 175,750 % % % $ % $ $ $ 216,000 158,636 374,636 890,578 216,000 192,931 408,931 920,880 % % % % % % $ $ $ $ %