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 $26,500 $39,500 Short-term investments 19,800 27,400 Accounts receivable 58,000 93,000 Inventory 176,000 83,600 Prepaid expenses 6,800 11,800 Total current assets $287,100 $255,300 Total non-current assets $440,000 $392,000 Current liabilities Accounts payable Salaries payable Income tax payable $173,800 $141,000 13,200 22,700 15,400 13,000 $202,400 $176,700 Total current liabilities Total non-current liabilities $320,000 $291,000 During 2020, credit sales and cost of goods sold were $469,000 and $241,200 respectively. The 2019 credit sales were $480,000 and cost of goods sold was $255,000. Net cash provided by operating activities was $134,200 and $147,000 respectively for 2020 and 2019. At December 31, 2018, current liabilities were $188,200, accounts receivable was $68,000 and inventory was $89,000. 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, e.g. 15.2%.) Current assets Cash Short-term investments 2020 % % 2019 % %