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., 32.16. Assets Current assets Cash Accounts receivable Inventory Total Fixed assets BETHESDA MINING COMPANY Balance Sheets as of December 31, 2021 and 2022 2021 72,718 66,781 113,146 252,645 Net plant and equipment $ 659,047 Total assets $ 911,692 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt 185,422 80,520 265,942 $ 228,000 Owners' equity Common stock and paid-in surplus Accumulated retained earnings 227,000 190,750 Total 417,750 Total liabilities and owners' equity $ 911,692 % 2022 % do do do do % 91,489 % 87,139 % 177,607 % $ 356,235 % % % % do do do do do do % $ 590,128 % % $ 946,363 % do do do do do do do do % $ 193,111 % 132,088 % $ 325,199 $ 164,750 % $ 227,000 % 229,414 % 456,414 % $ 946,363 % % % % do do do do % % do do do do