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.) Assets Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Current liabilities Liabilities and Owners' Equity Accounts payable Notes payable Total Long-term debt Owners' equity BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity $ $ $ $ $ $ $ $ $ $ 63,014 64,781 117,852 245,647 658,647 904,294 187,422 82,520 269,942 232,000 223,000 179,352 402,352 904,294 % $ % % % $ % $ % $ % $ % % $ % $ % $ % % $ % $ 2019 79,447 85,139 182,862 347,448 589,928 937,376 195,111 134,088 329,199 168,750 223,000 216,427 439,427 937,376 % % % % % % % % % % % % % %