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 Cash $ % $ 9 96 % Accounts receivable Inventory Total 40,010 60 281 128, 441 228.732 51,181 80.639 194,689 326,509 % el $ % $ Fixed assets % $ % $ $ 657 747 886,479 589,478 915 987 96 $ 96 S 199611 191922 87 020 90 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 ownersi equity 138 588 338 199 5 278.942 ER S $ 241000 S 177.750 $ 214.000 $ 214.000 90 % 152537 366.537 S S S 186,038 100,038 915 987 886.479