An analyst is analyzing the last three years' balance sheets of Cosmo Inc. given in the following table. What will be the value of common equity for the most recent year if an analyst converts the balance sheet into a vertical common-size balance sheet? Cash Accounts Receivable Inventory Land Accounts Payable Long term Debt Common Equity 2019 500 300 675 1200 800 1100 ? 2018 400 345 585 1200 850 900 ? 2017 450 295 625 1200 825 1000 745 a) 71% b) 28% C) 29%