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 $ 40,010 % $ 51,181 80,639 80,281 128,441 Accounts receivable Inventory Total Fixed assets 194,689 326,509 $ 228,732 % $ $ $ 657,747 886,479 % % $ $ 589,478 915,987 Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total $ 191,922 % $ 199.811 138,588 338,199 177,750 87,020 278,942 241,000 $ $ % % $ $ Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings $ % $ 214,000 152,537 366,537 886,479 214,000 186,038 400,038 915,987 Total $ $ 9 9 $ $ Total liabilities and owners' equity