Bethesda Mining Company reports the following balance sheet information. Prepare the 2018 and 2019 common-size balance sheets for the company. (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 Accounts receivable Inventory Total % % 21,182 51,036 120,589 192,807 24,141 59,935 142,718 226,794 % % $ % $ % $ % $ 775,925 968,732 863,726 1,090,520 % % $ % $ $ 96 $ % % % 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 180, 108 83,179 263 287 305,000 190,767 98,175 288,942 340,000 $ $ % % % % S $ % $ % % 165,000 235 445 400.445 968,732 $ 178,000 283,578 $ 461,578 $ 1,090,520 % % $ S % % 96