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 2021 % 2022 % ces Assets Cument assets Cash Accounts receivable Inventory Total $ 70,322 $ 88.509 % 66.281 % 86,639 % 114,322 % 178.920 96 S 250,925 96 S 354,068 % Fixed assets Net plant and equipment $ 658.947 % S 590,078 96 Total assets $ 909.872 S 944.146 % Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt S 185,922 56 S 193.611 % 81.020 156 132,588 56 $ 266.942 1996 5 326,199 36 $ 229,000 " S 165,750 $6 Owners equity Common stock and paid-in surplus 5 226,000 56 S 226,000