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 $ % $ 63,944 % Accounts receivable % 82,639 % 50,434 62,281 123,735 236,450 % % Inventory Total 189,433 336,016 $ % $ % Fixed assets $ % $ % 658,147 894,597 589,678 925,694 $ % $ % $ % $ 197,611 % 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 % % 189,922 85,020 274,942 237,000 $ % $ 136,588 334,199 173,750 % $ % $ % $ % $ % 218,000 199,745 % % 218,000 164,655 382,655 894,597 Total $ % $ 417,745 % Total liabilities and owners' equity $ % les 925,694 %