Allstate Moving Company reported the following amounts on its balance sheet as of December 31, 2019 and December 31, 2018: 2019 2018 Cash and Receivables $125,000 $65,000 Merchandise Inventory 225,000 210,000 Property, Plant and Equipment, net 790,000 710,000 Total Assets $1,140,000 $985,000 Total Liabilities $435,000 $385,000 For the vertical analysis, what is the percentage of current assets as of December 31, 2019? (Round your answer to two decimal places.) O A. 38.73% OB. 30.7% OC. 27.92% OD. 44.3% Click to select your answer. The financial statements of Trenton Office Supply include the following items: 2019 2018 Cash $46,500 $46,000 Short-term Investments 30,000 17,000 Net Accounts Receivable 102,000 103,000 Merchandise Inventory 129,000 121,000 Total Assets 529,000 546,000 Total Current Liabilities 256,000 239,000 Long-term Note Payable 58,000 60,000 What is the 2019 current ratio? (Round your answer to two decimal places.) O A. 1.68 OB. 0.58 O c. 1.2 OD. 0.83