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.) 10 points BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Assets Current assets Cash $ % $ Accounts receivable 26,530 57,781 134,324 218,635 34,778 78,139 201,260 314,177 Inventory Total % % $ $ $ $ 657,247 875,882 % % $ $ 589,228 903,405 Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable $ $ 194,422 89,520 283,942 246,000 % % % % 202,111 141,088 343,199 182,750 Total $ $ $ $ Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings $ $ 209,000 136,940 345,940 875,882 % % % % 209,000 168,456 377,456 903,405 Total $ $ $ $ Total liabilities and owners' equity