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 December 31, 2018 and 2019 2018 2019 Assets Current assets Cash $ % $ 38,098 % 29,266 58,281 Accounts receivable % 78,639 % 133, 148 % 199,946 % Inventory Total $ 220,695 % $ 316,683 % $ % $ % Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity 657,347 878,042 589,278 905,961 $ % $ % Current liabilities $ % $ % % 193,922 89,020 282,942 245,000 201,611 140,588 342,199 181,750 % % $ Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings % $ $ % $ % $ % $ % % % 210,000 140,100 350,100 878,042 210,000 172,012 382,012 905,961 Total $ % $ % Total liabilities and owners' equity $ % $ %