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 $ 21,182 $ 24,141 Accounts payable Accounts receivable 51,036 59,935 Notes payable $ 180,108 $ 190,767 83,179 98,175 Inventory 120,589 142,718 Total $263,287 $ 288,942 Total $192,807 $ 226,794 Long-term debt $305,000 $ 340,000 Owners' equity surplus Common stock and paid-in $165,000 $ 178,000 Accumulated retained 235,445 283,578 earnings Fixed assets Net plant and $775,925 $ 863,726 Total $400,445 $ 461,578 equipment Total assets $968,732 $1,090,520 Total liabilities and owners' equity $968,732 $1,090,520