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.) 2019 % % 34,778 78,139 201,260 314,177 % BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 Assets Current assets Cash $ 26,530 Accounts receivable 57,781 % Inventory 134,324 % Total $ 218,635 % $ Fixed assets Net plant and equipment $ 657,247 % $ Total assets $ 875,882 $ Liabilities and Owners' Equity Current liabilities Accounts payable $ 194,422 % $ Notes payable 89,520 % Total $ 283,942 % $ Long-term debt $ 246,000 % $ Owners' equity Common stock and paid-in surplus $ 209,000 % $ Accumulated retained earnings 136,940 Total $ 345,940 % $ Total liabilities and owners' equity $ 875,882 % $ 589,228 903,405 % % % % 202,111 141,088 343,199 182,750 % 209,000 168,456 377,456 903,405 % % % %