Bethesda Mining Company reports the following balance sheet information for 2018 and 2019. BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 2018 2019 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash Accounts receivable Inventory $ 29,266 $38,098 58,281 78,639 133,148 Accounts payable $193,922 Notes payable 89,020 $ 201,611 140,588 199,946 Total $282,942 $342,199 316,683 Total $220,695 $ Long-term debt $245,000 $181,750 Owners' equity Common stock and paid-in $210,000 $210,000 surplus Accumulated retained 140,100 172,012 earnings Fixed assets Net plant and equipment $657,347 $589,278 Total $350,100 $382,012 905,961 Total liabilities and owners' Total assets $878,042 $ $878,042 $905.961 equity