Hansel Corporation's condensed balance sheets appear below: 20x3 20x2 20X1 $ 55,000 $56,500 $70,000 495,000 410,000 440,000 20,000 27.500 40,000 $570,000 $ 494,000 $ 550,000 Assets: Current assets Plant & equipment, net Intangible assets, net Total assets Liabilities & Stockholders' Equity: Current liabilities Long-term liabilities Stockholders' equity Total liabilities & equity $ 40,000 $35,000 $32,500 395,000 310,000 375,000 135,000 149,000 142,500 $570,000 $ 494,000 $ 550,000 In a trend balance sheet for 20X2, stockholders' equity is expressed as 10.2% O 100.0% 104.6% O 110.4%