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.) 2019 $ % % BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 Assets Current assets Cash 40,010 % $ Accounts receivable 60,281 % Inventory 128,441 % Total $ 228,732 % $ Fixed assets Net plant and equipment $ 657.747 % $ Total assets $ 886,479 % $ Liabilities and Owners' Equity Current liabilities Accounts payable $ 191,922 % Notes payable 87,020 % 51,181 80,639 194,689 326,509 $ % % 589,478 915,987 % $ % 199,611 138,588 % . 70 % % % Cash Accounts receivable Inventory Total 60,281 128,441 228,732 80,639 194,689 326,509 $ % $ % % % $ $ 657,747 886,479 $ $ 589,478 915,987 % % $ $ $ % % Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity 191,922 87,020 278,942 241,000 199,611 138,588 338,199 177,750 % % % % % $ $ $ % $ $ % $ 214,000 152,537 366,537 886,479 % % % % 214,000 186,038 400,038 915,987 $ $ $ $ % % %