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 79,447 85,139 182,862 347 448 BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 Assets Current assets Cash 63,014 % Accounts receivable 64,781 1% Inventory 117,852 Total $ 245,647 % $ Fixed assets Net plant and equipment S 658,647 % $ Total assets $ 904 294 % S Liabilities and Owners' Equity Current liabilities Accounts payable $ 187,422 % $ Notes payable 82,520 Total 269,942 Long-term debt $ 232,000 Owners' equity Common stock and paid-in surplus $ 223,000 % S Accumulated retained earnings 179,352 Total $ 402,352 % $ Total liabilities and owners' equity $ 904,294 % S 589,928 937,376 195,111 134,088 329,199 168,750 223,000 216,427 439,427 937,376