Hope corporation had the following comparative current assets and current liabilites for the years ended December 2020:

Hope Corporation had the following comparative current assets and current liabilities for the years ended December 31, 2019 and 2020: 2020 2019 Current assets Cash Short-term investments Accounts receivable Inventory Prepaid expenses Total current assets Total non-current assets Current liabilities Accounts payable Salaries payable Income tax payable Total current liabilities Total non-current liabilities $27,100 15,000 63,000 173,000 6,400 $284,500 $435,000 $29,000 26,200 80,000 97,600 14,200 $247,000 $386,000 $167,000 13,000 18,200 $198,200 $332,000 $159,000 25,700 12,200 $196,900 $304.000 During 2020, credit sales and cost of goods sold were $462,000 and $240,800 respectively. The 2019 credit sales were $478,000 and cost of goods sold was $258,000. Net cash provided by operating activities was $135,800 and $149,800 respectively for 2020 and 2019. At December 31, 2018, current liabilities were $185,800, accounts receivable was $72,000 and inventory was $94,200. The allowance for doubtful accounts at the end of each of the three years was zero. Industry Averages: Working capital $38,500 Current ratio: 1.20: 1 Quick ratio: 0.65:1 Receivables average collection period: 30 days Days to sell inventory: 120 days Using retrospective (horizontal) analysis, calculate the percentage of base-year amount for 2019 to 2020, assuming that 2019 is the base year. (Round answers to 1 decimal place, eg. 15.2%.) 2020 2019 Current assets Cash % % Short-term investments % % Accounts receivable de Inventory % % % % Prepaid expenses Current liabilities Accounts payable % % Salaries payable % % Income Tax Payable % %