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 % BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 Assets Current assets Cash $ 63,014 Accounts receivable 64,781 % Inventory 117,852 % Total $ 245,647 % $ Fixed assets Net plant and equipment $ 658,647 % $ Total assets $ 904,294 % $ Liabilities and Owners' Equity Current liabilities Accounts payable $ 187,422 % $ Notes payable 82,520 % Total $ 269,942 % S Long-term debt $ 232,000 % $ Owner' entity 79,447 85,139 182,862 347,448 % % . % 589,928 937.376 % % % 195,111 134,088 329,199 168,750 % 1 % BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Assets Current assets $ % $ 79,447 63,014 64,781 % % % 85,139 117,852 % 182.862 ele2 $ 245,647 % S 347,448 $ % % lo 658,647 904,294 ulo 589,928 937,376 % Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity $ 187,422 $ % % % $ 82,520 269,942 232,000 195.111 134,088 329,99 168.750 % % % $ % $ $ $ % 223,000 179,352 402,352 904,294 % % % % 223,000 216,427 439,427 937,376 $ $ $ % % % S