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 63,944 82,639 189,433 336,016 BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 Assets Current assets Cash 50,434 $ Accounts receivable 62,281 Inventory 123,735 Total 236,450 Fixed assets Net plant and equipment $ 658,147 % $ Total assets $ 894,597 % $ Liabilities and Owners' Equity Current liabilities Accounts payable 189,922 $ Notes payable 85,020 Total $ 274,942 $ Long-term debt $ 237,000 $ Owners' equity Common stock and paid-in surplus $ 218,000 % $ Accumulated retained earnings 164,655 Total $ 382,655 $ Total liabilities and owners' equity $ 894,597 % $ 589,678 925,694 197,611 136,588 334,199 173,750 218,000 199,745 417,745 925,694