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