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 $ 44.680 34,678 59,281 130,795 224,754 % % % 79,639 197,317 321,636 % % % % $ $ $ $ 657,547 882,301 589,378 911,014 % % % $ Current assets 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 A % % 192,922 88,020 280,942 243,000 %$ % % $ % $ 200,611 139,588 340,199 179,750 $ % % $ $ $ %$ % 212,000 146,359 358,359 882,301 212,000 179,065 391,065 911,014 $ $ % % $ $ % % %