Cheshire, Inc. has a cash balance of $79,000; short - term investments of $19,000; net receivables of $61,000; and inventory of $470,000. Current liabilities total $200,000. What is Cheshire's current ratio? (Round your final answer to two decimal places.) A. 3.15 to 1 B. 0.80 to 1 C. 0.70 to 1 D. 2.84 to 1 If Net Sales at Sassy's Sweet Factory increased from $37,000 to $58,000 and its cost of goods sold increased from $17,000 to $43,000, the vertical analysis based on net sales would show the following percentages for cost of goods sold: (Round your final answer to the nearest percentage.) A. 46% and 74%. B. 74% and 39% C. 39% and 18% D. 7% and 28% If Wildling Construction's net sales increased from $40,000 to $77,000 and its operating expenses increased from $32,000 to $52,000, the vertical analysis based on net sales would show the following for operating expenses for the two periods: (Round your final answer to the nearest percentage.) A. 80% and 68% B. 125% and 148% C. 68% and 80% D. 148% and 125% If total assets are $8,000, what is the common - size figure of Cash, assuming that Cash has a balance of $3,000? (Round your final answer to the nearest percentage.) A. 63% B. 38% . 100% D. 267%