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 $ 37,354 $ Current assets Cash Accounts receivable Inventory Total % % 59,781 129,618 226,753 47,940 80,139 196,004 324,083 $ % $ Fixed assets $ $ 657,647 884,400 % % $ $ 589,428 913,511 Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities A-.-. - . -..-LI. 2018 2019 Assets Current assets Cash 37,354 $ Accounts receivable Inventory 59,781 129,618 226,753 % % % % 47,940 80,139 196,004 324,083 Total $ $ Fixed assets Net plant and equipment $ | $ 657,647 884,400 % % $ $ 589,428 913,511 Total assets Liabilities and Owners' Equity Current liabilities 192,422 $ Accounts payable Notes payable 87,520 % % % % 200,111 139,088 339,199 178,750 Total $ $ 279,942 242,000 $ $ Long-term debt Owners' equity Common stock and paid-in surplus $ $ Accumulated retained earnings 213,000 149,458 362,458 884,400 % % % % 213,000 182,562 395,562 913,511 Total $ $ $ Total liabilities and owners' equity