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Allstate Moving Company reported the following amounts on its balance sheet as of December 31, 2025 and December 31, 2024 2025 2024 Cash and Receivables

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Allstate Moving Company reported the following amounts on its balance sheet as of December 31, 2025 and December 31, 2024 2025 2024 Cash and Receivables $105,000 $165,000 Merchandise Inventory 195,000 160,000 Property, Plant and Equipment, net 850,000 770,000 Total Assets $1,150,000 $1,095,000 Total Liabilities $535,000 $445,000 For the vertical analysis, what is the percentage of current assets as of December 31, 2025? (Round your answer to two decimal places.) A 26.09% B. 42.21% c. 29.68% D. 35.29%

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