Prepare the 2021 and 2022 common-size balance sheets for Bethesda Mining. Note: Do not round intermediate calculations and enter your answers as a percent rounded to 2 decimal places, e.g., 32. BETHESDA MINING COMPANY Balance Sheets as of December 31, 2021 and 2022 Assets Current assets Cash Accounts receivable Inventory TOON Fand assets Net plant and equipment Total essets Liabilities and Owners' Equity 2021 % 2022 % $ 58,042 63,781 120,205 $ 242,028 % $ 73,306 % % % 84,139 % 185,490 % $ 342,935 % $ 658,447 % $ 589,828 % $ 900,475 % $ 932,763 % Cament bes Accounts payable $ 188,422 % $ 196,111 % 83,520 % 135,088 % $ 271,942 % $ Long-em dib $ 234,000 % $ SS 331,199 % 170,750 % Owners equity Common stock and paid in surplus $ 221,000 % S 221,000 % Accumulated eamings 173.533 % 209,814 96 S 394.533 % $ 430,814 %