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 $ 72,718 56 S 91.489 % 66,781 56 87,139 % 113,140 96 177,607 % $ 252,645 16 $ 356,235 % Fixed assets Net plant and equipment S 650.047 Total assets $ 911,002 $ 500,128 % % $ 046,363 % Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt S 185,422 %6 $ 103.111 % 80,520 96 132,088 % S 265,942 % S 325,199 %6 3 228,000 % S 164,750 % Owners' equity Common stock and paid-in surplus S 227,000 96 $ 227,000 % Accumulated retained earnings 190,750 220,414 %6 Total S 417,750 $ 450.414 % Total liabilities and owners' equity $ 911,092 % $ 046,363