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.) Current assets Assets BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Cash Accounts receivable Inventory ces Total $ 60,538 64,281 119,029 $ 243,848 de de de de % $ 76,386 % % 84,639 % % 184,177 % % $ 345,202 % Fixed assets Net plant and equipment $ 658,547 % $ 589,878 % Total assets $ 902,395 % $ 935,080 % Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt $ 187,922 % $ 195,611 % 83,020 % 134,588 % $ 270,942 % $ 330,199 % $ 233,000 % $ 169,750 % Owners' equity Common stock and paid-in surplus $ 222,000 % $ 10 222,000 % Accumulated retained earnings 176,453 % 213,131 % Total $ 398,453 % $ 435,131 % Total liabilities and owners' equity $ 902,395 % $ 935,080 %