[Q2] Problem 3-15 Preparing Standardized Financial Statements [LO1 Bethesda Mining Company reports the following balance sheet information for 2013 and 2014 Required Prepare the 2013 and 2014 common-size balance sheets for Bethesda Mining. (Do not round intermediate calculations. Round your final answers to 2 decimal places (e.g., 32.16).) BETHESDA MINING COMPANY Balance Sheets as of December 31, 2013 and 2014 2013 2014 2013 2014 Assets Liabilities and Owners' Equity Current assets % $ 76,386 % 84,639 % 184,177 Current liabilities % Accounts payable % Notes payable $187,922 83,020 % $195,611 Cash Accounts receivable Inventory S 60,538 64,281 119,029 % 134,588 % $330,199 % $ 169,750 % $222,000 Total $270,942 S 233,000 $222,000 Total s 243,848 % $345,202 Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings 176,453 $398,453 $902,395 % 213,131 % $435,131 % $935,080 Fixed assets Net plant and equipment S 658,547 % $589,878 Total Total assets S 902,395 % $935,080 % Total liabilities and owners' equity