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 $ % $ % 42,646 60,781 127,265 230,692 Rese 54,402 81,139 193,375 328,916 **** $ % % % % 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 $ S 657,847 888,539 % % % 589,528 918,444 $ % $ % S % % 191,422 86,520 277,942 240,000 $ $ 199,111 138.088 337,199 176.750 S % % e se % % % S 2018 2019 Assets $ % % $ % % 42.646 60,781 127,265 230,692 54,402 81,139 193,375 328,916 % % S % $ % S % $ % 657,847 888,539 589,528 918,444 $ % $ % 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 $ % $ % 191,422 86,520 277,942 240,000 199,111 138,088 337,199 176,750 % % % $ $ % % $ $ % $ % $ 215,000 % % % 215,000 155,597 370,597 888,539 S $ $ % % 189,495 404,495 918,444 % % $