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 $ % $ 44,680 % % % Current assets Cash Accounts receivable Inventory Total Fixed assets 34,678 59,281 130,795 224,754 % 79,639 197,317 321,636 $ % $ % % S % $ $ 657,547 882,301 589,378 911,014 % $ % $ 192,922 % $ 200,611 % 88,020 % 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 $ % $ 280,942 243,000 139,588 340,199 179,750 $ % S % $ % S % % 212,000 146,359 358,359 882,301 212,000 179,065 391,065 % $ % S % $ % S 911,014 %