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 51,181 80,639 194,689 326,509 % % % % BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 Assets Current assets Cash $ 40,010 % Accounts receivable 60,281 Inventory 128,441 % Total $ 228,732 % $ Fixed assets Net plant and equipment $ 657,747 % $ Total assets $ 886,479 % $ Liabilities and Owners' Equity Current liabilities Accounts payable $ 191,922 % $ Notes payable 87,020 Total $ 278,942 % $ Long-term debt $ 241,000 % $ Owners' equity Common stock and paid-in surplus $ 214,000 $ Accumulated retained earnings 152,537 % Total $ 366,537 % $ Total liabilities and owners' equity $ 886,479 % 589,478 915,987 % % % 199,611 138,588 338,199 177,750 % 214,000 186,038 400,038 915,987 $ %