Given the following data for the Wildhorse Co.:

Current liabilities	$540
Long-term debt	530
Common stock	528
Retained earnings	802
Total liabilities & stockholders equity	$2400

How would common stock appear on a common size balance sheet?

52%

22%

24%

14%

Indigo Corporation reported net sales of $660000, $735000, and $792000 in the years 2021, 2022, and 2023, respectively. If 2021 is the base year, what percentage do 2023 sales represent of the base?

120%

20%

83%

108%