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 $ 31,982 % $ 41,399 % Accounts receivable 58,781 % % 79,139 198,632 131,971 % % Inventory Total $ 222,734 % $ 319,170 % Fixed assets Net plant and equipment $ % $ 589,328 % 657,447 880,181 Total assets $ % $ 908,498 % Liabilities and Owners' Equity Current liabilities $ % $ 201,111 % Accounts payable Notes payable Total % 140,088 % 193,422 88,520 281,942 244,000 $ % $ 341,199 % $ % $ 180,750 % Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total $ % $ % 211,000 175,549 % % 211,000 143,239 354,239 880,181 $ % $ % 386,549 908,498 Total liabilities and owners' equity $ % $ %