Bethesda Mining Company reports the following balance sheet information for 2018 and 2019. 2018 2019 Assets Current assets Cash Accounts receivable Inventory BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Liabilities and Owners' Equity Current liabilities $ 63,014 $ 79,447 Accounts payable 64,781 85,139 Notes payable 117,852 182,862 $ 187,422 $ 195,111 82,520 134,088 Total $269,942 $ 329,199 Total $ 245,647 $ 347,448 Long-term debt $232,000 $ 168,750 Owners' equity Common stock and paid-in surplus $223,000 $223,000 Accumulated retained earnings 179,352 216,427 Fixed assets Net plant and equipment $658,647 $589,928 Total $402,352 $ 439,427 Total assets $904,294 $ 937,376 Total liabilities and owners' equity $904,294 $ 937,376