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 11 79.447 85.139 182,862 347 448 LI ET BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 Assets Current assets Cash 63,014 % 5 Accounts receivable 64.781 % Inventory 117852 % Total $ 245,6477 % 5 Fixed assets Net plant and equipment $ 658.647 % $ Total assets $ 904 294 $ Liabilities and Owners' Equity Current liabilities Accounts payable $ 187 422 Notes payable S 82.520 Total 269,942 Long-term debt $ 232,000 Owners' equity Common stock and paid-in surplus $ 223.000 Accumulated retained earnings % S 179,352 Total $ 402 352 Total liabilities and owners' equity % 5 $ 904,294 % 5 589,928 937 376 195 111 $ $ 134 088 329,199 223.000 216 427 439.427 937,376