A firm has sales of $$38,900,$ net income of $$2,400,$ total assets of $$43,100,$ and total equity of $$24,700.$ Interest expense is $$830.$ What is the common$-$size statement value of the interest expense?

a$.3\mathrm{.}08\%$

b$.2\mathrm{.}13\%$

c$.1\mathrm{.}93\%$

d$.3\mathrm{.}46\%$

e$.2\mathrm{.}49\%$

Question $19$