Hi, if someone could please post an explanation/walk through that would be fantastic.

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 40,010 % 51,181 % $ Accounts receivable 60,281 % 80,639 % Inventory 128,441 194,689 % $ Total $ 228,732 % 326,509 % Fixed assets $ $ Net plant and equipment 657,747 % 589,478 % 886,479 $ 915,987 $ Total assets % % Liabilities and Owners' Equity Current liabilities Accounts payable $ 191,922 199,611 % $ % Notes payable % 138,588 87,020 Total $ 278,942 % $ 338,199 Long-term debt $ 241,000 $ % 177,750 % Owners' equity Common stock and paid-in surplus $ 214,000 $ % 214,000 % Accumulated retained earnings 152,537 % 186,038 % $ $ Total 366,537 400,038 % $ $ Total liabilities and owners' equity 886,479 915,987 % %