49. The following is a condensed balance sheet: Current Assets: Cash $ 40.000 Other Current Assets 60.000 Total Current Assets $100.000 Property & Equipment 300.000 Total $400.000 Current Liabilities 50.000 Long-term Liabilities 200.000 Equity 150.000 Total $400.000 The common-size percentage for Cash is A) 5% B) 10% C) 40% D) 80%