Hansel Corporations condensed balance sheets appear below:

		2019				2018				2017
Assets:
Current assets		$	55,000			$	56,500			$	70,000
Plant & equipment, net			495,000				410,000				440,000
Intangible assets, net			20,000				27,500				40,000
Total assets		$	570,000			$	494,000			$	550,000
Liabilities & Stockholders Equity:
Current liabilities			40,000			$	35,000			$	32,500
Long-term liabilities			395,000				310,000				375,000
Stockholders equity			135,000				149,000				142,500
Total liabilities & equity		$	570,000			$	494,000			$	550,000

In a common size balance sheet for 2018, plant and equipment (net) is expressed as:

83.0%

91.1%

83.6%

100.%