Bethesda Mining Company reports the following balance sheet information for 2021 and 2022. BETHESDA MINING COMPANY Balance Sheets as of December 31, 2021 and 2022 Assets 2021 2022 Liabilities and Owners Equity 2021 2022 Current assets Current liabilities Cash $ 52,990 $ 67,084 Accounts payable $ 189,422 $ 197,111 Accounts receivable 62,781 83,139 Notes payable 84,520 136,088 Inventory 122,559 188,119 Total $ 273,942 $ 333,199 Total $ 238,330 $ 338,342 Long-term debt $ 236,000 $ 172,750 Owners equity Common stock and paid-in surplus $ 219,000 $ 219,000 Fixed assets Accumulated retained earnings 167,635 203,121 Net plant and equipment $ 658,247 $ 589,728 Total $ 386,635 $ 422,121 Total assets $ 896,577 $ 928,070 Total liabilities