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 Current assets Liabilities and Owners' Equity Current llabilities Cash Accounts receivable. %$ 44,680 6 Accounts payable % Notes payable $192.922 88,020 79,639 197,317 Inventory Total $280,942 Total $321,636 $243,000 Long-term debt Owners' equity Common stock and pald-in surplus $212.000 Accumulated retained earnings 146.359 Fixed assets 589,378 Net plant and equipment $ Total $358,359 Total assets $ 911.014 Total liabilities and owners equity $882,301 $ 34.678 59,281 130,795 $ 224,754 657.547 882.301 7% $ 2013 2014 % $ 200,611 56 139,588 6 $340,199 %$ 179750 $212,000 179,065 $391,065 $911,014