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 Current assets Cash 60,538 $ 76,386 Accounts receivable 64,281 84.639 6.71% 7.12 % 13.19% 27.02% 8.17% 9.05% 19.701% 36.92 % Inventory 119,029 184,177 S 243,848 $ 345,202 Total Fixed assets Net plant and equipment $ 658,547 $ 589,878 Total assets 72.98% 100.00% 63.08% 100.00% S 902,395 $ 935,080 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable 187,922 % $ 195,611 % 83,020 % 134,588 % Total $ 270,942 % $ 330,199 % $ 233,000 % $ 169.750 % Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings % 222,000 176,453 $ 222,000 % % 213,131 Total % $ 398,453 % $ 435,131) %