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.) 2019 % % 88,509 86,639 178,920 354,068 % % BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 Assets Current assets Cash $ 70,322 %$ Accounts receivable 66,281 % Inventory 114,322 % Total 250,925 % $ Fixed assets Net plant and equipment $ 658,947 % $ Total assets $ 909,872 % $ Liabilities and Owners' Equity Current liabilities Accounts payable 185,922 % $ Notes payable 81,020 % Total $ 266,942 % $ Long-term debt $ 229,000 % $ Owners' equity Common stock and paid-in surplus $ 226,000 % $ Accumulated retained earnings 187,930 % Total S 413,930 % $ 590,078 944,146 % % + % % 193,611 132,588 326,199 165,750 % % 226,000 226,197 452,197 ele % BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Assets $ % $ % % % 70,322 66.281 114,322 250,925 88,509 86,639 178,920 354,068 % % $ $ % $ $ 658,947 909,872 $ $ 590.078 944,146 % % Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity 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 $ % $ ces % 185.922 81,020 266,942 229,000 193,611 132,588 326,199 165,750 % % % $ $ % % S $ $ $ % 226,000 187,930 413,930 909,872 % % % % $ 226,000 226,197 452,197 944,146 % % $ | $ $ %