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. BETHESDA MINING COMPANY Balance Sheets as of December 31, 2021 and 2022 2021 % 2022 % Assets Current assets Cash Accounts receivable Inventory Total $ 27,536 % $ 31,383 % 66,346 % 77,916 % 156,765 % 185,533 % $ 250,647 % $ 294,832 % Fixed assets Net plant and equipment $ 853,518 % $ 950,097 % Total assets $ 1,104,165 % $ 1,244,929 % Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt $ 198,119 91,496 $ 289,615 $ 345,000 de de de de % % $ 209,844 % 104,992 % % $ 314,836 % % $ 365,000 % Owners' equity Common stock and paid-in surplus $ 175,000 % $ 183,000 % Accumulated retained earnings 294,550 % 382,093 % Total Total liabilities and owners' equity $ 469,550 % $ 565,093 % $ 1,104,165 % $ 1,244,929 %