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 $ $ % 55,526 63,281 121,382 240,189 % % % 70,205 83,639 186,805 340,649 % % $ % $ $ % $ % 658,347 898,536 589,778 930,427 $ % $ 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 $ % $ % % % 188,922 84,020 272,942 235,000 196,611 135,588 332,199 171.750 $ % % $ %$ $ % $ % S % % 220,000 170,594 390,594 898,536 % % 220,000 206.478 426,478 930,427 % $ $ $ $ % $ %