Allstate Moving Company reported the following amounts on its balance sheet as of December 31, 2019 and December 31, 2018: Cash and Receivables Merchandise Inventory Property, Plant and Equipment, net Total Assets Total Liabilities 2019 $125,000 235,000 760,000 $1,120,000 $435,000 2018 $135,000 190,000 700,000 $1,025,000 $415,000 For the vertical analysis, what is the percentage of current assets as of December 31, 2019? (Round your answer to two decimal places.)