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.) ed BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Assets Current assets $ % $ % % % 65,470 65,281 116,676 247,427 82,487 85,639 181,549 349,675 % % $ % $ % $ $ $ 658,747 906,174 589,978 939,653 % $ % Cash Accounts receivable Inventory Total Fbed 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 $ $ % 186,922 82,020 268,942 231,000 % % % $ RRRR 194,611 133,588 328,199 167,750 % % $ S $ % $ $ % % % 224,000 182.232 406 232 906, 174 224,000 219,704 443,704 939,653 % $ 5 $ $ % % %