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 $ % 6. % Accounts receivable % % 31,982 58,781 131,971 222,734 41,399 79,139 198,632 319,170 Inventory % % Total $ % $ % Fixed assets Net plant and equipment $ % $ % 657,447 880, 181 589,328 908,498 Total assets $ % $ % $ 193,422 % $ 201,111 % 88,520 % % $ % $ 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 % 140,088 341,199 180,750 281,942 244,000 $ % $ % $ % $ % % % 211,000 143,239 354,239 880, 181 211,000 175,549 386,549 908,498 $ % % AA $ % %