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.) BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Assets Current assets Cash $ 40,010 % $ 51,181 % Accounts receivable 60,281 % 80,639 % Inventory 128,441 % 194,689 % Total $ 228,732 % $ 326,509 % Fixed assets Net plant and equipment $ 657,747 Total assets $ 886,479 % $ SS % $ 589,478 % 915,987 % Liabilities and Owners' Equity Current liabilities Accounts payable $ 191,922 % $ 199,611 % Notes payable 87,020 138,588 % Total $ 278,942 % $ 338,199 % Long-term debt $ 241,000 % $ 177,750 % Owners' equity Common stock and paid-in surplus $ 214,000 % $ 214,000 % Accumulated retained earnings 152,537 % 186,038 % Total $ 366,537 % $ Total liabilities and owners' equity $ 886,479 % $ SS 400,038 % 915,987 %