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.) 55 9 % % BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Assets Current assets Cash $ 34,678 S 44,680 Accounts receivable 59,281 % 79,639 Inventory 130,795 9 197,317 Total $ 224,7541 $ 321,636 Fbed assets Net plant and equipment S 657,547 % 5 589,378 Total assets $ 882,301 $ 911,014 Liabilities and Owners' Equity Current liabilities Accounts payable S 192,922 % S 200611 Noles payable 88,020 % 139,588 Total S 280,942 % s 340,199 Long-term debt $ 243,000 16 S 179,750 Owners' equity Common stock and paid in surplus $ 212,000 56 $ 212 000 146,359 58 Accumulated retained earnings 179,065 Total $ 358 359 % $ 391,065 Total liabilities and owners' equity S B92 301 $ 911,014 %6 % % % % % % 56 $