Bethesda Mining Company reports the following balance sheet information for 2013 and 2014. BETHESDA MINING COMPANY Balance Sheets as of December 31, 2013 and 2014 2013 2014 2013 2014 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash Accounts receivable Inventory $ 52,990 62,781 122,559 $ 67,084 Accounts payable 83,139 188,119 Notes payable $ 189,422 84,520 $ 197,111 136,088 Total Total $238,330 $ 338,342 Long-term debt Owners' equity $219,000 167,635 203,121 Fixed assets Net plant and equipment $ 658.247 $589,728 Total 5 386,635 $ 422.121 Total assets $ 896,577 $ 928,070 Total liabilities and owners equity S 896.577 $ 928,070 Common stock and paid-in surplus Accumulated retained earnings $273,942 $ 333,199 $236,000 $ 172,750 $219,000