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 $ 58,042 % $ 73,306 % 63,781 % 84,139 % 120,205 % 185,490 % $ 242,028 % $ 342,935 % Fixed assets Net plant and equipment $ 658,447 % $ 589,828 % Total assets $ 900,475 % $ 932,763 % Liabilities and Owners' Equity Current liabilities Accounts payable $ 188,422 % $ 196,111 % Notes payable 83,520 % 135,088 % Total $ 271,942 % $ 331,199 % Long-term debt $ 234,000 % $ 170,750 % Owners' equity Common stock and paid-in surplus S 221,000 % $ 221,000. % Accumulated retained earnings 173,533 % 209,814 % Total S 394,533 % $ 430,814 % Total liabilities and owners' equity $ 900,475 % $ 932,763 % A