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. Answer is not complete. BETHESDA MINING COMPANY Balance Sheets as of December 31, 2021 and 2022 2021 % 2022 % Assets Current assets Cash $ 47,858 % S 60,783 % Accounts receivable 61,781 % 82,139 % Inventory 124,912 % 190,747 % Total $ 234,551 % $ 333,669 36.00 % Fixed assets Net plant and equipment $ 658,047 73.00 % $ 589,628 Inventory Total Fixed assets Net plant and equipment Liabilities and Owners' Equity Total assets Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity 124,912 $ 234,551 % 190,747 70 % $ 333,669 36.00 % $ 658,047 73.00 % $ 589,628 % $ 892,598 100.00 % $ 923,297 100.00 % $ 190,422 % $ 198,111 % 85,520 % 137,088 % $ 275,942 % $ 335,199 % $ 238,000 % $ 174,750 % $ 217,000 % $ 217,000 % 161,656 $ 378,656 18.00 % 42.00 196,348 % 892,598 100.00 % $ 413,348 % % $ 923,297