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A firm has sales of $ 1 , 1 0 0 , net income of $ 2 1 4 , cash of $ 1 0

A firm has sales of $1,100, net income of $214, cash of $100, accounts receivable of $70, net fixed assets of $520, and current assets of $500. The firm has $89 in inventory. What is the common-size balance sheet value of accounts receivable?
Enter your answer as a percentage rounded off to two decimal points. Do not enter % in the answer box.
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