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., 32.1 BETHESDA MINING COMPANY Balance Sheets as of December 31, 2021 and 2022 2021 % 2022 % Assets Current assets Cash $ 34,678 % $ 44,680 % Accounts receivable 59,281 % 79,639 % Inventory 130,795 % 197,317 % Total $ 224,754 % $ 321,636 % Fixed assets Net plant and equipment $ 657,547 % $ 589,378 % Total assets $ 882.301 % $ 911,014 % Liabilities and Owners' Equity Current liabilities Accounts payable $ 192.922 % $ 200,611 % Notes payable 88,020 % 139,588 % Total $ 280,942 % $ 340,199 % Long-term debt $ 243,000 % $ 179,750 % Owners' equity Common stock and paid-in surplus $ 212,000 % $ 212,000 % Accumulated retained earnings 146,359 179,065 % Total $ 358,359 % $ 391,065 % Total liabilities and owners' equity S 882,301 % $ 911,014 %