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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. BETHESDA MINING COMPANY Balance Sheets as of December 31, 2021 and 2022 2021 % 2022 % Assets Current assets Cash $ % $ 54,402 % % 81,139 % % 193,375 % $ % $ 328,916 % $ % $ 589,528 % $ % $ 918,444 % $ % $ 199,111 % % 138,088 % $ % $ 337,199 % $ % $ 176,750 % $ % $ 215,000 % % 189,495 % % $ 404,495 % % $ 918,444 % Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Current liabilities Liabilities and Owners' Equity 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 42,646 60,781 127,265 230,692 657,847 888,539 191,422 86,520 277,942 240,000 215,000 155,597 370,597 $ $ 888,539