Bethesda Mining Company reports the following balance sheet information for 2021 and 2022: BETHESDA MINING COMPANY Balance Sheets as of December 31, 2021 and 2022 Assets 2021 2022 Liabilities and Owners Equity 2021 2022 Current assets Current liabilities Cash $ 34,678 $ 44,680 Accounts payable $ 192,922 $ 200,611 Accounts receivable 59,281 79,639 Notes payable 88,020 139,588 Inventory 130,795 197,317 Total $ 280,942 $ 340,199 Total $ 224,754 $ 321,636 Long-term debt $ 243,000 $ 179,750 Owners equity Common stock and paid-in surplus $ 212,000 $ 212,000 Fixed assets Accumulated retained earnings 146,359 179,065 Net plant and equipment $ 657,547 $ 589,378 Total $ 358,359 $ 391,065 Total assets $ 882,301 $ 911,014 Total liabilities