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.) 2019 BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 Assets Current assets Cash 21,182 Accounts receivable 51,036 Inventory 120.589 Total 192,807 Fixed assets Net plant and equipment $ 775,925 Total assets $ 968,732 $ Liabilities and Owners' Equity Current liabilities Accounts payable 180, 108 Notes payable 83,179 Total 263,287 24,141 59,935 142,718 226,794 863,726 1,090,520 190,767 98,175 288,942