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 Accounts receivable Inventory Total $ 50,434 % $ 63,944 62,281 % 123,735 % 189,433 $ 236,450 % $ 336,016 82,639 do do do do % % % % Fixed assets Net plant and equipment $ 658,147 % $ 589,678 % Total assets $ 894,597 % $ 925,694 % Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt $ 189,922 % $ 197,611 % 85,020 % 136,588 % $ 274,942 % $ 334,199 % $ 237,000 % $ 173,750 % Owners' equity Common stock and paid-in surplus $ 218,000 % $ 218,000 % Accumulated retained earnings 164,655 % 199,745 % Total $ 382,655 % $ 417,745 % Total liabilities and owners' equity $ 894,597 % $ 925,694 %