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Bethesda Mining Company reports the following balance sheet information for 2018 and 2019. 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, o... 32.16.) BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Assets Current assets $ % $ Cash % % 40,010 60.281 128,441 51,181 80.639 194,689 326,509 % $ 228,732 % $ % $ % $ $ 657,747 886,479 589,478 915,987 % $ % $ % $ % Accounts receivable Inventory Total 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 Total Total liabilities and owners' equity % % 191,922 87,020 278,942 241,000 199,611 138,588 338,199 177,750 $ % $ % $ % $ % $ % $ % % % 214,000 152,537 366,537 886,479 214,000 186,038 400,038 915,987 $ % $ % $ $ %