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 $ % $ % 54,402 81,139 % % Cash Accounts receivable Inventory Total 42,646 60,781 127,265 230,692 % % 193,375 328,916 $ % $ % $ % % 657,847 888,539 $ $ 589,528 918,444 $ % % $ 191,422 $ % % % 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 % 199,111 138,088 337,199 176,750 86,520 277,942 240,000 $ $ $ % % $ % $ $ 215,000 % % 215,000 155,597 370,597 888,539 % $ $ 189,495 404,495 918,444 % % $ % $