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 $ 54,402 81,139 193,375 328,916 % % % % EA SA 589,528 918,444 % % Balance Sheets as of December 31, 2018 and 2019 2018 Assets Current assets Cash $ 42,646 %$ Accounts receivable 60,781 % Inventory 127,265 % Total $ 230,692 $ Fixed assets Net plant and equipment $ 657,847 % $ Total assets $ 888,539 % $ Liabilities and Owners' Equity Current liabilities Accounts payable $ 191,422 % $ Notes payable 86,520 % Total $ 277,942 % $ Long-term debt $ 240,000 % $ Owners' equity Common stock and paid-in surplus $ 215,000 %$ Accumulated retained earnings 155,597 % Total $ 370,597 % $ Total liabilities and owners' equity 888,539/ % $ GA % % 199,111 138,088 337,199 176,750 $ % % % % 215,000 189,495 404,495 918,4441 % $ %