Bethesda Mining Company reports the following balance sheet information for 2013 and 2014. Required: Prepare the 2013 and 2014 common-size balance sheets for Bethesda Mining. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).) BETHESDA MINING COMPANY Balance Sheets as of December 31, 2013 and 2014 2014 2013 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 38,098 Accounts payable $ 193,922 89,020 Accounts receivable 78,639 Notes payable Inventory 199,946 Total $282,942 Total $316,683 Long-term debt $ 245,000 Owners' equity Common stock and paid-in surplus $ 210,000 Accumulated retained earnings 140,100 Fixed assets Net plant and equipment Total $ 350,100 Total assets Total liabilities and owners' equity $878,042 $29.266 58,281 133,148 220,695 $ $657,347 878,042 $ $ 589,278 905,961 2013 2014 %$ 201,611 140,588 % $342,199 $ 181,750 % $210,000 172,012 $382,012 %$905,961