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 $ 55,526 % $ 70,205 % Accounts receivable 63,281 % 83,639 % Inventory 121,382 % 186,805 % Total $ 240,189 % $ 340,649 % Fixed assets Net plant and equipment $ 658,347 % $ Total assets $ 898,536 % SS 589,778 % $ 930,427 % Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt $ 188,922 % 84,020 $ 272,942 $ 235,000 de de de de $ 196,611 % % 135,588 % % % $ SS $ 332,199 % 171,750 % Owners' equity Common stock and paid-in surplus $ 220,000 % $ 220,000 % Accumulated retained eamings 170,594 % 206,478 % Total $ 390,594 % $ 426,478 Total liabilities and owners' equity $ 898,536 % $ 930,427 %