2021 2020 25 30 Cash Accounts Receivable, Net 65 60 Inventory 50 40 Property, Plant and Equipment, net 140 155 Total Assets 280 285 Accounts Payable 50 60 Mortgage Payable 100 110 Common Stock, par $5 90 90 Retained Earnings 40 25 Total Liabilities and Owners' Equity 280 285 Sales for the year $100 Cost of Goods Sold 50 Net Income for the year 36 Using the information above, answer the following questions. 1. Using vertical analysis, what percentage is Mortgage Payable for year 2021? Show work. A. 34.23% B. 35.71% C.40% D. 36.71%