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 $ 63,014 % $ % Accounts receivable % % 79,447 85,139 182,862 347,448 64,781 117,852 245,647 % Inventory Total % $ % $ % Fixed assets $ 658,647 % $ % 589,928 937,376 $ 904,294 % $ % Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable $ 187,422 % $ % 195,111 134,088 82.520 % % $ % $ % 269,942 232,000 329,199 168,750 $ % $ % Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity $ % $ 223,000 % 223,000 179,352 % % $ % $ 216,427 439,427 937,376 402,352 904,294 % $ % $ %