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 Intermedlate calculations and enter your answers as a percent rounded to 2 decimal places, e.g., 32.16.) BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Assets Current assets Cash 52,990 67,084 62,781 83,139 Accounts receivable Inventory 122,559 188,119 Total 238,330 96 338,342 9% Fixed assets Net plant and equipment 858,247 589,728 928,070 896,577 Total assets Liabilities and Owners' Equity Current liabilities Accounts payable 197,111 189,422 Notes payable 84,520 9% 136,088 9% Total 273,942 333,199 Long-term debt 238,000 172,750 Owners' equity Common stodk and paid-in surplus 219,000 219,000 Accumulated retained earnings 187,635 203,121 422,121 Total 386,835 96 Total liabilities and owners' equity 896,577 928,070