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 s 96 s 96 Cash Accounts receivable 31,982 58,781 96 96 41,399 79,139 198,632 319,170 131.971 222,734 s 96 $ s 96 s 96 857,447 880, 181 589,328 908,498 96 96 s 96 $ 9 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 193,422 88,520 201.111 140.088 96 S 96 $ 281,942 244,000 341,199 180.750 96 96 s 96 $ s 211.000 96 s 96 211,000 175,549 386,549 908,498 143,239 354,239 880, 181 s 96 96 96 96 S S