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.) BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Assets Current assets Cash $ % $ % Accounts receivable % % 31,982 58,781 131,971 222,734 41,399 79,139 198,632 319,170 % % $ % % $ % % 657,447 880,181 589,328 908,498 $ % $ % Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total $ % $ 201,111 % % % 193,422 88,520 281,942 244,000 $ % $ 140,088 341,199 180,750 % $ % $ % $ % $ % Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity % % 211,000 143,239 354,239 880,181 211,000 175,549 386,549 908,498 $ $ % % % % $ $