Shareholders' equity is equal to: 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 $ 60,538 % $ % 64,281 % % 76,386 84,639 184,177 345,202 119,029 % % $ 243,848 % $ % Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable $ % $ 589,878 % 658,547 902,395 $ % $ 935,080 % $ % $ % 187,922 83,020 195,611 134,588 % %