Bethesda Mining Company reports the following balance sheet information. Prepare the 2021 and 2022 common-size balance sheets for the company. Note: Do not round intermediate calculations and enter your answers as a percent rounded to 2 decimal places, e.g., 32.16. Current assets Cash Assets Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Current liabilities Liabilities and Owners' Equity Accounts payable Notes payable Total Long-term debt Owners' equity BETHESDA MINING COMPANY Balance Sheets as of December 31, 2021 and 2022 2021 % Common stock and paid-in surplus Accumulated retained earnings Total Total liabilities and owners' equity $ $ $ 853,518 $ 1,104,165 $ $ $ 27,536 66,346 156,765 250,647 $ 198,119 91,496 289,615 345,000 175,000 294,550 469,550 $ $ 1,104,165 % % % % $ do do % % $ % % % % $ $ LA LA % $ % % % $ LA SA $ $ $ 2022 SA SA 31,383 77,916 185,533 294,832 183,000 382,093 565,093 $ 1,244,929 950,097 1,244,929 209,844 104,992 314,836 365,000 % % % % % % % % % % % % % % %