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 2019 2018 Assets Current assets 88,509 % % $ 70,322 Cash 86,639 % % 66,281 ces Accounts receivable % % 178,920 114,322 Inventory 354,068 % % 250,925 Total Fixed assets 590,078 % % $ 658,947 Net plant and equipment % 909,872 % 944,146 S Total assets Liabilities and Owners' Equity Current liabilities 193,611 185,922 $ Accounts payable % 81,020 132,588 % Notes payable % % 266,942 326,199 Total % 165,750 % 229,000 $ S Long-term debt Owners' equity % % 226,000 226,000 Common stock and paid-in surplus % % 226,197 187,930 Accumulated retained earnings % 452,197 413,930 Total % % 909,872 944,146 Total liabilities and owners' equity *|