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 $ 45,262 Accounts receivable 81,281 Inventory 126,088 Total $ 232,631 at atat at Fixed assets Net plant and equipment S 657,947 Total assets $ 890,578 at at % $ % 57,602 % 81.639 % 192,061 % % $ 331,302 % % S 589,578 $ 920.880 Liabilities and Owners' Equity Current liabilities Accounts payable $ 190.922 S 108.611 Notes payable 86.020 137.588 Total $ 276.942 $ 336.199 Long-term debt $ 239.000 IS 175.750 Owners' equity Common stock and paid-in surplus $ 216,000 S 218.000 Accumulated retained earnings 158.638 192.931 Total $ 374,038 $ 408.031 Total liabilities and owners' equity $ 890,578 $ 920,880