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.) Assets $ 5.08 % S % Current assets Cash Accounts receivable Inventory Total % 45,262 61,281 126,088 6.88% 57,602 81,639 192,061 331,302 14.15% % $ 232,631 26.12% % $ $ % Fixed assets Net plant and equipment Total assets $ 657,947 890,578 73.87% 100.00% 589,578 920,880 $ $ % $ %$ % % % 190,922 86,020 276,942 239,000 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 198,611 137,588 336,199 175,750 % % $ $ $ % $ % $ 216,000 158,636 374,636 890,578 % % sellel 216,000 192,931 408,931 920,880 $ % $ % $ %