A company is preparing a common size balance sheet and wishes the base amount to be the total amount of assets. What are the 2009 and 2010 common-size percents (rounded) for cash?

	2009	2010
Cash	$21,600	$31,400
Total current assets	101,900	142,000
Property and equipment	112,800	202,800
Long-term investments	12,600	4,600
Intangible assets	16,500	48,200
Other long-term assets	11,500	13,400
Total assets	255,300	411,000

21% in 2009 and 22% in 2010

The percent cannot be computed for 2009 and 9% in 2010

8% in 2009 and 8% in 2010

8% in 2009 and 7% in 2010

19% in 2009 and 20 in 2010