13. A company is preparing a common-size balance sheet and wishes the base amount to be the total amount of assets. What are the 2013 and 2014 common-size percents for cash? 2013 2014 $21,904 101,769 112,577 12,700 16,621 11,709 $255,376 $32,203 141,128 202,558 4,344 48,703 13,754 Cash Total current assets Property and equipment Long-term investments Intangible assets Other long-term assets 535.70 0,457 Total assets A. 21.52% in 2013 and 22.82% in 2014. B. 7.90% in 2013 and 7.27% in 2014. C. 8.58% in 2013 and 7.85% in 2014. D. 19.30% in 2013 and 20.79 in 2014. E. The percent cannot be computed for 2013 and it is 47.01% in 2014