Bethesda Mining Company reports the following balance sheet information for 2021 and 2022. Prepare the 2021 and 2022 common-size balance sheets for Bethesda Mining. Note: Do not round intermediate calculations and enter your answers as a percent rounded to 2 decimal places, e.g., 32.16. BETHESDA MINING COMPANY Balance Sheets as of December 31, 2021 and 2022 2021 % 2022 % Assets Current assets Cash Accounts receivable Inventory Total $ 55,526 % $ 70,205 % 63,281 % 83,639 % 121,382 % 186,805 %* $ 240,189 % $ 340,649 % Fixed assets Net plant and equipment $ 658,347 Total assets $ 898,536 do do % $ 589,778 % % $' 930,427. % Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt $ 188,922 84,020 $ 272,942 $ 235,000 di di di di % $ 196,611 % % 135,588 % % $ 332,199 % % $ 171,750 % Owners' equity Common stock and paid-in surplus $ 220,000 % $ 220,000 % Accumulated retained earnings 170,594 % 206,478 % Total $ 390,594 % $ 426,478 % Total liabilities and owners' equity $ 898,536 % $ 930,427 %