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 Accounts receivable Inventory Total $ 45,262 % $ 57,602 61,281 % 81,639 % 126,088 % 192,061 +% $ 232,631 % $ 331,302 de de de d % % Fixed assets Net plant and equipment $ 657,947 % $ 589,578 % Total assets $ 890,578 % $ 920,880 Liabilities and Owners' Equity Current liabilities Accounts payable $ 190,922 Notes payable 86,020 Total $ 276,942 Long-term debt $ 239,000 de de de de % $ 198,611 % % 137,588 % % $ 336,199 % % $ 175,750 % Owners' equity Common stock and paid-in surplus $ 216,000 % $ 216,000 Accumulated retained earnings 158,636 % 192,931 Total $ 374,636 % $ 408,931) $ Total liabilities and owners' equity 890.578 % $ 920.880 % de de de d % % %