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.) Answer is complete but not entirely correct. BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Assets Current assets $ $ 57,602 Cash Accounts receivable Inventory Total 45,262 61,281 126,088 232,631 5.08 % 6.88% 14.15% 26.12 % 81,639 192,061 331,302 6.26 % 8.87% 20.85 % 35.94% $ $ $ 589,578 $ 657,947 $ 890,578 73.87% 100.00 % 64.02% 100.00 % $ 920,880 $ 21.44 % $ Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity 190,922 86,020 276,942 239,000 198,611 137,588 336,199 175,750 9.66% 31.10% 26.84 % 21.57 % 14.94% 36.51 % 19.09% $ $ $ $ 14 216,000 158,636 374,636 890,578 216,000.00 X % 158,636.00 X % 373,636.00 % 890,578.00 X % $ 216,000 192,931 $ 408,931 $ 920,880 23.46 % 20.95% 44.41 % 100.00 % $ $