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.) 2019 60,783 82,139 190,747 333,669 % % % % % BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 Assets Current assets Cash $ 47,858 % $ Accounts receivable 61,781 % Inventory 124,912 % Total $ 234,551 % $ Fixed assets Net plant and equipment $ 658,047 % $ Total assets $ 892,598 % $ Liabilities and Owners' Equity Current liabilities Accounts payable 190,422 % $ Notes payable 85,520 % Total $ 275,942 % $ Long-term debt 238,000 % $ Owners' equity Common stock and paid-in surplus $ 217,000 % $ Accumulated retained earnings 161,656 % Total $ 378,656 % $ Total liabilities and owners' equity $ 892,598 % $ 589,628 923,297 % $ % % 198,111 137,088 335,199 174,750 % % $ % % 217,000 196,348 413,348 923,297 % %