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Problem 3-15 Preparing Standardized Financial Statements [LO 1] 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, e.g., 32.16.) BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Assets Current assets Cash $ 67,906 % $ % Accounts receivable 85,508 86,139 65,781 % % Inventory 115,499 % % Total 180,234 351,881 $ 249,186 % $ % Fixed assets Net plant and equipment 658,847 %$ % AISA Total assets 590,028 941,909 908,033 $ Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable $ 186,422 %$ % % % Total 194,111 133,088 327,199 166,750 81,520 267,942 230,000 AGA % $ %$ % $ 225,000 Long-term debt Owners' equity Common stock and paid in surplus Accumulated retained earnings Total Total liabilities and owners' equity % %$ % 225,000 222 960 185,091 % $ 410,091 $ 447,960 % $ 908,033 % $ 941.909 %