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 76,386 84,639 184,177 345,202 BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 Assets Current assets Cash $ 60,538 Accounts receivable 64,281 Inventory 119,029 Total 243,848 $ Fixed assets Net plant and equipment 658,547 $ Total assets 902,395 Liabilities and Owners' Equity Current liabilities Accounts payable 187.922 % $ Notes payable 83,020 Total 270,942 Long-term debt 233,000 Owners' equity Common stock and paid-in surplus $ 222,000 Accumulated retained earnings 176,453 Total $ 398,453 % $ Total liabilities and owners' equity $ 902,395 % $ 589,878 935,080 195,611 134,588 330,199 169.750 222,000 213,131 435,1311 935,080