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 $ 58,042 % $ 73,306 % % % Accounts receivable Inventory 63,781 120,205 242,028 % 84,139 185,490 342,935 % Total $ % $ % Fixed assets $ % $ % 658,447 900,475 589,828 932,763 $ % $ % $ 188,422 % $ 196,111 % % % 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 83,520 271,942 234,000 % $ $ 135,088 331,199 170,750 % % $ % $ % $ 221,000 % % % 221,000 173,533 394,533 900,475 % 209,814 430,814 932,763 $ $ % % $ %