Bethesda Mining Company reports the following balance sheet information for 2021 and 2022. Prepare the 2021 and 2022 common-size balance sheets for Bethesda Mining. Note: Do not round intermediate calculations and enter your answers as a percent rounded to 2 decimal places, e.g., 32.16. Balance Sheets as of December 31, 2021 and 2022 2021 % 2022 % Assets Current assets Cash $ 60,538 Accounts receivable 64,281 Inventory 119,029 Total $ 243,848 de de de de % $ 76,386 % 84,639 % 184,177 % $ 345,202 % de de de d % % % Fixed assets Net plant and equipment $ 658,547 % $ 589,878 % Total assets $ 902,395 % $ 935,080 % Liabilities and Owners' Equity Current liabilities + Accounts payable $ 187,922 Notes payable 83,020 Total $ 270,942 Long-term debt $ 233,000 of de de d % $ 195,611 % % 134,588 % % $ 330,199 % % $ 169,750 % Owners' equity Common stock and paid-in surplus $ 222,000 % $ 222,000 % Accumulated retained earnings 176,453 % 213,131 % Total $ 398,453 % $ 435,131 % Total liabilities and owners' equity $ 902,395 % $ 935,080 %