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 $ 26,530 $ 34,778 Accounts payable $ 194,422 $ 202,111 Accounts receivable 57,781 78,139 Notes payable 89,520 141,088 Inventory 134,324 201,260 Total $ 283,942 $ 343,199 Total $ 218,635 $ 314,177 Long-term debt $ 246,000 $ 182,750 Owners equity Common stock and paid-in surplus $ 209,000 $ 209,000 Fixed assets Accumulated retained earnings 136,940 168,456 Net plant and equipment $ 657,247 $ 589,228 Total $ 345,940 $ 377,456 Total assets $ 875,882 $ 903,405 Total liabilities