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 Accounts receivable Inventory Total 63,014 64,781 117,852 245,647 79,447 85,139 182,862 347,448 $ % $ Fixed assets 9 $ Net plant and equipment Total assets Liabilities and Owners' Equity $ $ 658,647 904,294 589.928 937,376 06 Assets Current assets Cash Accounts receivable Inventory 63,014 64,781 117,852 245,647 79,447 85,139 182,862 347,448 Total Fixed assets 658,6471 904,294 % % $ $ 589,928 937,376 $ 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 187,422 82,520 269,942 232,000 % % % % 195,111 134,088 329,199 168,750 $ $ $ $ $ 223,000 179,352 402,352 904,294 % % % % 223,000 216,427 439,427 937,376 $ $ Total liabilities and owners' equity $