Problem 3-15 Preparing Standardized Financial Statements [LO 1] Bethesda Mining Company reports the following balance sheet information for 2021 and 2022. 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 Assets Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity 2021 % 2022 % $ 65,470 % $ 82,487 % 65,281 % 85,639 % 116,676 % 181,549 % $ 247,427 % $ 349,675 % $ 658,747 % $ 589,978 % $ 906,174 % $ 939,653 % Current liabilities Accounts payable Notes payable Total Long-term debt $ 186,922 % $ 194,611 % 82,020 % 133,588 % $ 268,942 % $ 328,199 % $ 231,000 % $ 167,750 % Owners' equity Common stock and paid-in surplus $ 224,000 % $ 224,000 % Accumulated retained earnings 182,232 % 219,704 % Total $ 406,232 % $ 443,704 % Total liabilities and owners' equity $ 906,174 % $ 939,653 %