Bethesda Mining Company reports the following balance sheet information for 2021 and 2022. Prepare the 2021 and 2022 common-size balance sheets for Bethesda Mining. Note: 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, 2021 and 2022 2021 % 2022 % Assets Current assets Cash Accounts receivable Inventory Total $ 47,858 % $ 60,783 % 61,781 % 82,139 % 124,912 % 190,747 % $ 234,551 % $ 333,669 % Fixed assets Net plant and equipment $ 658,047 % $ 589,628 % Total assets $ 892,598 % $ 923,297 % Liabilities and Owners' Equity Current liabilities Accounts payable $ 190,422 % $ 198,111 % Notes payable 85,520 % 137,088 % Total $ 275,942 % $ 335,199 % Long-term debt $ 238,000 % $ 174,750 % Owners' equity Common stock and paid-in surplus: $ 217,000 % $ 217,000 % Accumulated retained earnings 161,656 % 196,348 % Total $ 378,656 % $ 413,348 % Total liabilities and owners' equity $ 892,598 % $ 923,297 %