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.) BE THESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Assets Current assets Cash $ 63,014 % $ 79,447 % Accounts receivable 64.781 % 85,139 % 117,852 % 182,862 % Inventory Total $ 245,647 % $ 347,448 % $ % $ % 658,647 904,294 589,928 937,376 $ % $ % $ % $ % 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 195,111 134,088 % % 187,422 82,520 269,942 232,000 $ % $ 329,199 % $ % $ 168,750 % $ % $ 223,000 % 223,000 179,352 % 216,427 %